If every GM was you, then no it would not be necessary. But all GMs are not you. There are good GMs, bad GMs, GMs who just don't get balance, GMs who think that magic should be completely superior to mundane methods of doing things, ect.

To go by what you even said: If they fail the target gets a free attack. Let's say that doesn't happen, if you fail you just fail. That can widely alter the effectiveness of the character and changes the risk vs reward dynamic.

Now, I'm not saying that if you want to play it that way, you can't. It's your game. So long as your players continue to show up whatever your doing is working. But I prefer, at least, a consistent baseline to work from there.

Of course, instead I believe that what we're going to get is ToB style martial maneuvers which will instead mean if you don't have a certain feat you can't do anything at all. Which could be better, or much, much worse depending on the complexity, and originality shown in these maneuvers.