No. If you do nothing, it will take a few minutes for the ECM to relearn some settings (fuel trims, etc). But you'll have to do that anyway if you do a reset.
On the other hand ... it won't hurt anything if you do a reset. Might take a few minutes more to relearn settings but no big deal.
Personally, I wouldn't do a reset unless I suspected some kind of ECM-related problem. If you are only changing the intake piping, the stored settings should be closer to correct than default values. YMMV
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