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What is your intended final use of the book?
If you intend to get it out of Calibre using any of the Send to Device, Send to Folder, Save to Disk options then the final conversion is not required. As part of any of thse operations Calibre will update the metadata in the book exported from Calibre.
However if you want the metadat held in the copy of the book inside the calibre library, then the final conversion step IS necessary as that what embeds the new metadata.
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