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You dont NEED them, but its just a good idea. Some aftermarket shocks/struts are shorter to accomadate the shorter ride height, and have better valving than stock pieces. The springs and c/c plates are the esentials...the shocks/struts are just if you want to ride more comfortably.
In my opinion you do need new shocks and struts. Some people say you dont but I have heard and seen very few people who havent blown out shocks and struts after lowering a car. So IMO you do need them or else you are going to be paying alot for money to get new ones put back on.