Does it need it? Probably not (other than this edge case, props @bravokeyl). Should you add it? In my opinion, yes:
- From a coding/architecture POV, you're declaring "this file needs WordPress".
- Any direct hit to one of your theme's files (curious users, bots, "script kiddies" etc.) has the potential to leak a little bit of info (most likely filesystem) and/or litter your error logs (e.g.
Undefined function get_header in /bada/bing/bada/boom)
- Reiterating 1), it's just good practice.
However, I absolutely hate this:
die( 'Direct Access Not Permitted' );
IMO it should simply be:
if ( ! defined( 'ABSPATH' ) )
There is just no point in having that "message". And I'm a big fan of
exit. It communicates the fact that this is an expected possible scenario, and in that scenario, I simply wish to quit. I use
die for "unexpected" scenarios, like filesystem write errors, database errors etc.