Heatsink required?

I want to set up a RPI3 with Rasplex to play 1080p/24p (direct play/stream) with mostly DD and DTS passthrough. In case the move has DTS-HD or TrueHD I would use software decoding and then output it as PCM stream. Do I need a heatsink therefore (RPI3 mounted in the official case)? Or is nothing going to happen as long as enough air can get in and out?

Whether this makes sense depends in part on how you’re mounting the heat sink.
When I got me my RasPi2 back then, it came in abundle with heat sinks. But these only had a 2-sided adhesive tape. This dried out relatively quick and the heat sink fell off.
If you do it, do it right and use special heat sink glue (apply not too thick!).
I think this will be mainly of use if you do a lot of HEVC playback.
But you still have to maintain proper air flow in and out of the case.

To be fair you will know if you need one as you will get a visual message on the top right corner. In most cases it isnt needed