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stever78 

Nope, that not necessary improves performance. The goal is to ensure your table will be sorted correctly.  Due to so called lazy evaluation Table.Sort() may sort the table only partially by parts which are currently loaded in memory. The workaround is to push loading of the entire table into memory using Table.Buffer() as here Remove Duplicates and Keep the Last Record with Power Query - Excelerator BI or by adding/removing Index column which do exactly the same.

Above is not golden rule which warranty result on 100%, but in most cases it works.

Related topic is documented here Common Authoring Issues in Power Query | Microsoft Docs