In my opinion, for what it is worth, no. I am not currently using SASS/SCSS but I certainly do use the extended version.
Just my twisted view but:
- SASS/SCSS support without any additional tooling or configuration. Beats wrangling with Webpack, etc.
- Minify - that’s my main use case
- Resource catenation - my other main use case. Lets you keep code neatly arranged in source files but bundled for production efficiency
- Fingerprinting/Subresource Integrity - useful for security
- Source maps - useful for debugging
- Image processing
- PostCSS - never used it but sounds like it is useful for some people
Overall this means that I wouldn’t need to use some other bundler to do most if not all of my pre-processing tasks.
If you don’t need any of these advantages, you don’t need to use it. There is no other difference as far as I know.
Also, you can always change your mind later whichever you choose. I decided to just use the extended version. I’m not worried about any additional resource requirements on my i7 16GB RAM, 1TB SSD dev PC 
But using only the extended version means I never need to really think about it.