As others have said above, depends on how close a foreground element will be, and to some degree on how many “overlapping vertical elements” there will be in the composition.
In this example, no nodal rail was needed because of the distance to focus, and the lack of potential overlapping elements:
In this example, the lower right of the image was very close to the lens, while other elements and many potential overlapping elements were in the mid to background. This shot would have been impossible without the nodal rail:
Rand