Games that use standard Yamaha FM or simple PCM (like early CPS-1 titles) do not need it.

: The valid dl-1425.bin typically has a CRC32 of d6cf5ef5 . Required Since MAME 0.201 (October 2018) Associated Hardware Capcom CPS2, ZN-1, ZN-2 Common Games

A: No. It is a data file containing DSP microcode. However, always scan downloaded files with antivirus software as malicious actors may mask malware as ROMs.