ArmorMaster,
just to add to Kenneth's post, yes they do, and they are relatively inexpensive.
BUT - if you are a stickler for accuracy, the guide horns are solid on the Tamiya links.
to make them 'accurate', you would have to drill them out.
2 horns per link, 85 ish links per track, 2 tracks per tank.
so, say about 340 holes to drill & clean up.
some one on the Panther GB did this.
it wasn't me!
i put them on as is, and was satisfied.