Brake pads are like ice cream. Over a million flavors!
Seriously, with the huge variable of all the different brake hardware configurations out there it is ridiculous to assume that any one procedure takes care of every single one. Each owner gets to decide!
Some of the most experienced and knowledgeable folks in the brake industry recommend bedding. These are folks who DESIGN AND DEVELOP brakes for high performance vehicles and even racing vehicles. I generally tend to follow their advice, but some here imagine they know even better.
Is it necessary? That wasn't the question. But just like engine break in, it may not make that much difference to you how you do it.
Bedding has saved us thousands of dollars last year alone in brake rotors and pads that we would have simply replaced. It is now the first thing we do whenever a "warped" rotor complaint comes in, and many times it solves the problem for the rest of the pads life.
To each his own, as I lived 30 years of driving without this knowledge and easily survived...