Well.. if undesirable is the same as mathematically incorrect... then yes. If you do not compensate for the gains between images (subs or masters) then they will be given disproportionate weights when you stack them.
This is a bit of an advanced topic. I have steered clear of it because it is a bit technical and I think most people do not care for more "mathiness" in tutorials.
It is just that your worse data might be given more weight than better data because of the gain. This means that your stacked result will be noisier (or worse quality)- whereas it would have been better if the gain had been compensated for and this would not happen.
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