You don't ever need to set final neck tension with a mandrel, either as part of the sizing step or after sizing, but it's one of the easiest ways to get consistent neck tension. The reasoning is that the bushing in the die is only sizing the outside of the neck, and while in a lot of cases that's probably good enough, there can be situations where it won't be consistent such as if the neck diameter is smaller than the bushing. So a lot of folks these days use a smaller bushing, then as a post-process run in through a mandrel to get the final neck size.
Those WTC dies are a thing of beauty...expensive, overengineered but awesome beauty.