Well, in some cases, no. In others, yes.
Here is an example. A while back, when I got Theresa her Explorer, we had replaced the belt. About 2 weeks later, I get a call that her tensioner exploded on her. She got it home and had it ready for me to fix. If I would have replaced everything at once we have never had that problem.
My father got a used Taurus with 100,000 miles on it. New belt and idler pulley since it made some noise. Put everything back together. A about a month later, he stopped by and I heard a slight squeak when he reved it. Replaced the tensiopner and the sound went away.
As with every repair, you are taking a risk when replacing parts that may not be bad.
I see it as cheap insurance.
When was the tensioner replaced? Never? Remove the idler pulley and stick your finger in the hole and spin it. Does it feel gritty or does it spin SUPER freely? Those are both signs that it is on its way out. Does the belt make any noise at all?
If the pullies have never been replaced, I would change them all. If it has been recently, then keep them.
New parts do fail sometimes, so don't think a new part will guaruntee it will not fail.
Tom