If tubes have been in storage for a while, (like over 6 months without use), It's not a bad idea to run the heaters for a few hours to help get the cathode emission up. Sometimes a bit of poisoning of the cathode occurs in long term storage. I only bother doing this on power tubes though. Usually there's ample emission reserves on the preamp tubes to not even think of it. Also, the preheat can help activate any stray gas formation that has occurred and bind it to the getter surface. (that's the shiny thing on the glass bulb)
But, none of this is truly necessary, it's just if you pay big money for a set of tubes, why not.
Make sure the amp bias is right too!