While its nothing like uncoated steel or painted metal smoker, theres still 3 grates, supports, fasteners, etc all with residual oils, etc from processing absorbed into surface of metal. If you add it all up, its a fair amount of surface area. About 2 sq ft in 18" size. Not negligible.
Getting up to about 350- 400 initially does a better job of burning off manufacturing and shipping residue than a normal 225 smoker cook temperature.
Not going to kill you. Not going to ruin food either. But smoker runs way better with gunk sealing door and lid, and getting to know it before actually cooking isnt a bad idea. But if saving 10 lb of charcoal means that much to someone have at it.
Most have some old meat in freezer that can throw on. Still technically ok, but way past prime that wouldnt eat anymore. I had 10 lbs chicken that was 5 yrs old. Cooked it and picked meat for the dogs and cats.
The question is not "can you skip seasoning your smoker" no, you cant. It happens automatically as you cook meat.
You are eating meat you seasoned it with. Theres a difference. Your first couple cooks will still be seasoning it, whether your eating that or not. Up to you.
Can you? Sure.
Should you? Up to you.
I think doing a high temp burn and initial greasy cook is a good way to break in and get to know it. Even if it doesnt smell like burning paint. I dont see a compelling reason not to.