i mean, youll be hard pressed to find someone to tell you 100% absolutely you dont have to mill heads down. but im sure thousands (inclusing myself) dont bother doing it if theres no concern with the heads. my feeling is if the heads NEED to be done, then the block does as well - doing one isnt going to fix it if theres a problem
that said. i dont know what engine youre working with but milling the heads i would just do a standard head gasket - will just bump the compression up slightly. no real risk of ptv clearance unless youre running .650+ lift cam