The new 12 gauges do, I can't speak for the smaller gauges. I have yet to see one of the smaller gauges with the FlexiTab system. Doesn't mean they don't have 'em, just means I haven't seen 'em.
Are they necessary? Well, if the shooter can keep the rounds being loaded going all the way into the magazine, no, it won't be needed. And if the gun's shell latches are performing properly, no, it isn't necessary. Otherwise, it doesn't hurt anything.
What the system does is stop a shell that either jumps the shell latches, or doesn't get pushed past them in loading the magazine, from getting pushed all the way back on the lifter by the magazine spring and firmly jamming the gun. The combination of the U cut in the lifter and the relief cuts in the bolt/slide stop the shell from going further back and allow room for the bolt to run easier, so the jam can be cleared with less brutal methods.
Knock on wood, but so far I've not ever had the need of the system in several decades of shooting 870s, but I'd rather have it on my 'working' guns. As I said, it doesn't hurt anything...
fwiw,
lpl