This is really two separate questions:
First - Are water changes beneficial?
You will find very few reefers that will say no.
Second - Are water changes essential?
Yes, to the extent that the reefer is unable to maintain NSW parameters by any other mechanism.
However, the question then becomes - Is it possible to maintain NSW parameters by any other mechanism? If so, then what are those mechanisms? Calcium reactors? Kalk? Mineral supplements?
Frankly, I do not know the answer to this question, and I have never seen this question answered definitively. In any event, it should not be an issue for most people because there really is no good reason not to do water changes. The possible exception is for people with very large systems where regular water changes, or large enough water changes, are impractical.