Exactly Dingo. I'veread that they are nedded when lowering trucks or suvs that use leaf spring suspension in the rear. If the pinion angle is not correct it may cause vibration, thumping or rattling noise and premature failure of the u-joints.
raym2, how much do you intend to lower it. I say they are not needed. Think about the fact that the truck has the ability to be loaded down. No correction is needed.
The only time I corrected angle was on some of the lowered cars I raced. Then pinion angle was critical to not blowing u-joints, due to axle wrap.