Not necessary, it's only wrong if you're using backplates from the same location. Otherwise it doesn't matter - sun's elevation remains the same, no matter if U coordinate is flipped or not and azimuth... well, 99 times out of 100, it is set arbitrary anyways :] I almost never flip HDRIs, unless i'm also using them as backdrops and they contain some text, signs or other things, which would look wrong when flipped.