You don't need one, but still for some stuff it is good to have one to be able to inject system information and make it look more like a Mac. For instance, without a DSDT some things show as "unknown" in system profiler and you can correct that with DSDT. Also I found (maybe just for me with using Sandy Bridge processor in Ivy Bridge board?) that the power management without a DSDT is not so good - the system does not seem to use as many p-states as it should when not using a DSDT. You can easily test that by using a tool called "MSRdumper" which allows you to monitor p-states.
Other things like HDMI audio do not work without DSDT edits. So while basic function is okay without a DSDT 100% functionality is not in my opinion possible without DSDT.
Remember too that not all uEFIs are the same - Gigabyte uEFI may be very close to Mac EFI out of the box, but Zotac will not be the same. In other words, native powermanagement like on the Gigabyte boards is not as simple with Zotac.
Hope this answer helps you.