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Yes.
It helps straighten an image if the capture/camera was slightly off-axis, or de-warp an image if there was any skew. That helps set the characters to the correct orientation and consistent sizing...which makes OCR much better.
Some OCR software will do this a little bit, with differing levels of success.
It is much better to get a very accurate image in the first place. Scantailor was originally designed for just that deskewing purpose...although it sounds like they have added more functionality. I'll have to check it out again!
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