Not a dang thing on the outside (well... I bought the 2241Hs as empty baskets for the SR4719A... That entire system was assembled on a shoe string budget over a couple of years of Ebaying... The cab came from this very forum)... Right-or-wrong, when I buy a 20 year old used speaker with failing foam I have it re-coned... I have no idea what its voice coil's life was like before I owned it. After the initial re-cone, I plan to re-foam in the future (also bearing in mind that JBL doesn't sell "re-foam" kits...).
Beyond that, again right-or-wrong, my JBL man lathe turns the baskets (in a giant LeBlonde lathe with an even more giant fixture) before re-coning to make sure all of the basket surfaces are parallel before installing the new kits. He claims he's seen as much as 0.060" out of plane (maybe a big deal, maybe not? His labor is $25 a driver.. Hard to beat!). The oldest re-coned pair he has done for my family are Dad's L300s and that was in 1994... They're still playing great today! The oldest pair he has done for me personally are my L100Ts in 2000, again, no complaints (and they have seen A LOT of abuse... I was 19 when I bought them)....
So... necessary? Probably not... Do I care? Nope... I'm not looking to cash out of any of my speakers so the cost of the re-cone vs. re-surround is kinda unimportant to me. I also have all of my grills recovered in pure black, need-it-or-not (and the 240Tis look SOOO much better with black cloth).
I understand my positions aren't shared by everyone, and that's OK with me.