No. When using the WinForms designer, it is not necessary to always set the DPI to 96.
If you set the AutoScaleMode property to Dpi, the designer writes the current system Dpi to the designer.cs file in the AutoScaleDimensions property for the form. When a designer is used in a system with a different Dpi, this information will be used to change the scale of the form, and a designer can be used with another Dpi.
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Windows Forms
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http://kbalertz.com/967578/Child-controls-UserControl-clipped-system-lower.aspx