Since you mentioned zbrush, then no, UVs are not necessary on the highpoly sculpt for baking normal or diffuse maps. They'd only be needed if you were baking inside of zbrush (since it requires the highpoly and lowpoly mesh to be the same tool).
Not nessesary unless you want to also capture any materials that are applied to your high poly. For example you might be working on a statue and you applied a stone texture to your high poly, it can be helpful to capture that materials bump/normal and diffuse coloring, it properly accounts for stretching in the UV layout…