Do I Need Linux Headers?

You need the linux headers when you plan to develop and compile on the machine where you’ve installed Ubuntu. If you build an appliance dedicated to a specific task, you are certainly not willing to compile on it. If you need to compile your own application, you will do this on an different system.

What do linux headers do?

linux-headers is a package providing the Linux kernel headers. These are part of the kernel, although they are shipped separately (further reasoning is available: [1]). The headers act as an interface between internal kernel components and also between userspace and the kernel.

Do you need kernel headers?

The kernel headers are only needed when you’re using a stock kernel and you want to compile a new driver module or such that links directly with the kernel. This is because the distro maintainers deliberately separate the kernel and its headers into separate packages.