Hi, Steve -
Even with new needles I do polish them full length, starting with 600 grit and finishing with 1200. Looking through a microscope, the new needles seem like a John Deere drive line part, after a light polish much more uniform and smooth.
The way they slide through the needle bearing is actually noticeable by the trigger feel. The smoother the trigger action, the better your control of the dual action feature.
My Badger's have dual angle needle ends, Don Wheeler demonstrates how to replicate those angles when polishing. The paint spray pattern is also improved by keeping the business end of the needles straight, clean and smoothly polished.
Might seem like overkill or obsessive, but I find it beneficial and well worth the time.