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Materials are always required, for all geometry that you export. The required node tree is automatically created when you set your material mode to either PBR or specular. Textures are optional. However, you'd need to disconnect the input slots of the base node (either specular or principled bsdf) if you want to change the colors if you don't want to use textures.

I'm not quite sure if I understood correctly, so please correct me if I'm wrong. Did you experience this after updating an older project to the new toolset? If that's the case then, yes: it is absolutely necessary to re-initialize all materials when switching to the new toolset! While it is theoretically possible that the export works anyway, it WILL screw up sooner or later.
By selecting "Specular" or "PBR" as the material mode, you initialize the material within the toolset and it'll build the node tree (shader editor) for you. This needs to be done so that the exporter knows how to properly export your material.