It's not a requirement. Just a good sensible recommendation. Even with the old original style starters Ford only used 6ga cables. Worked plenty well for the basic stuff. For me it's all about "future-proofing" things.
In the future, what if a cable is damaged or compromised with corrosion? A larger one will carry more current longer.
What about a failing starter that's pulling too much current? A larger cable can handle it and a larger battery has more reserve to get it cranking.
What about four-wheeling when you use your starter to literally push your vehicle up and over an obstacle while you're dancing on the clutch and gas and brake pedals with only two feet? Larger cables and a more powerful battery will get you easily over this hump.
What about a really cold morning when the battery is no longer brand new, but perhaps is five, seven, or even nine years old (if you have a good battery)? The low crank-a-bility of the tired battery working extra hard to turn over an extra cold engine with extra thick oil in it will end up much better for the owner when the battery has extra capacity left it it's repertoire and the cables can handle the added current.
And when you up-size your auxiliary body ground cable commensurate with the larger main cable, when the main cable fails, or comes loose (as they often do) then instead of literally melting your throttle cable or rod, or any other connections as the starter current hunts for a good ground, your now super large body ground might just be enough to take the load off of all the rest of the stuff and get you home again. Even if it does not crank right away, at least the current has a path to go without taking out the metal bits in the area.
Probably other good reasons for making sure your battery cables are over-sized and your battery is ready to give you extra duty when it's really, really needed. But I'm convinced it's a good idea.
Nothing wrong with staying stock if that's what you want. Lots of people do it. But many more benefited, or could have benefited, from up-rating your battery and cables.
Paul