Sometimes unloading is required, especially when working with libraries that are not unloaded through the garbage collector. One example is XACT. I remember that I had to destroy the object responsible for the XACT music in the Unload event, in one specific case, when the object was not destroyed by GC ... But I forgot the real scenario ...
However, more importantly, the UnloadContent method for GameComponent classes instead of Game classes. Typically, GameComponent and DrawableGameComponent objects can use multiple resources. When an object is destroyed, you must be sure that all resources associated with the object will be destroyed, released, or sometimes put on hold.
I would advise you to leave it now. As you move forward with XNA development and for large-scale projects, you may need to use the Unload method and understand certain cases when you need to.
SiN
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