Poly fill is manditory, however I find that it makes the bass a little lower and more crisp.
I've built a lot of boxes with a lot of different subs, and everytime I skip that $10 step, I regret it.
they say about 50% of the box should be poly fill, but don't put in so much that it's rubbing on any moving parts.. if you have to, glue or staple it to the back and sides of the box