You do not 'have' to acclimate it. Some bacteria will die off, but it will grow back.
Would it be beneficial? Yes, probably. Especially if you are moving from one established tank to another. However, if you are using the rock to seed the nitrogen cycle, then there is likely little value. Denitrifying bacteria seems to be extremely hardy. I have put it through low salinity, high salinity, cold temperatures, very warm temperatures, no flow, etc. I literally have about 150 lbs of rubble just sitting in a tub with water. I bet the salinity is way higher than it should be, but it still cycles a quarantine tank in no time at all (as little time as it takes to run tests to be sure it is cycled).
That said, consider the hitch hikers. They are not nearly as hardy and some will die if not acclimated. To further that, if you allow extreme ammonia and nitrite spikes during the initial cycle, you will also experience some die off of those useful little friends. All in all, yes, you can mitigate the life on the rock dying, but you have to choose what efforts are worth it.
I would throw a couple live rocks in the tank, let it cycle with some dry rock (using the 'ghost' feeding method, not the shrimp method), then, once the system is fully cycled and settled, I would add more live rock to expand the biodiversity.
