UD7 and UD9 boards are uber-enthusiast class. Do you NEED a Lambourghini? No. Is it definitely better than a Volkswagen?
If you're looking to viciously overclock the living snot out of your system, a super high end board with really awesome powerphasing definitely helps.
Personally, I've never run a greater than 8 phase board. Almost went 16 phase this time... took a bunch of ROG features instead. (ROG is ASUS gaming-geared motherboard line. Crosshair, Maximus, Rampage for P55, AM3, X58. You may want to look into the feature set and see if it's for you.)
Higher end boards also have things like extra LAN controllers, extra HD controllers, extra PCIE lanes via extra controllers, better chipset cooling.
Other wicked good boards exist if that's what you're looking into...
http://www.newegg.ca/Product/Product.aspx?Item=N82E16813130289
http://www.newegg.ca/Product/Produc...&cm_re=rampage_extreme-_-13-131-642-_-Product
Do you NEED them though? No. Are you planning to go for like a 4.8Ghz water-cooled-everything tri-SLI pwning monster? Get a top-tier board.
If you're going to build an X58 system, ASUS Sabretooth and P6X58D-E will both get you past 4Ghz and have a robust featureset. They're also significantly cheaper.
The Core i7 950 is the current bang for buck 1366 chip to get due to its high multiplier and low price.