my early 1980s MB diesels on up all have a gasket of some sort. My 98 chevy truck has the best drain plug setup overall, a magnetic plug with a built-in rubber o-ring gasket. Years and years and it hasnt leaked... I suppose since the o-ring is now 10 years and 10years worth of oil changes old, I ought to start thinking about replacing it???
Our engines, transmissions and differentials, as a whole, take copper or aluminum gaskets. We torque everything correctly with a torque wrench. The gaskets form a ridge, but they tend to be re-usable.
On the other hand, i dont like fiber gaskets. On the diff on our van, we figured that 200k was time to replace the metal ring when we did the diff oil. The store only had fiber ones, not the copper or aluminum ones. THe fiber gasket didnt make as positive of a tight feel when I torqued it to spec, and when I drained it the next time, it had loosened up a bit. Maybe the torque specs for fiber washers are different???
Some oil filters come with a drain plug and filter cannister metal washer as part of the "kit". It is nece to get, though not entirely necessary, IMO.
JMH