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Yes, syncing with iCal is otherwise only necessary if you want to actually see the tasks in iCal itself.

I sync a few selected contexts with iCal -- mostly household type stuff. This is partly because I don't necessarily fire up OF on the weekend just to check these routine tasks off, and I've also recently started sharing that task list with my wife via BusySync.

The iPhone's Calendar application has no to-do support anyway, so you're not going to gain anything iPhone-related by syncing your OF info into iCal. At best, you'd have your tasks available on the web via MobileMe, but this sounds rather irrelevant if they're already on your iPhone (and in a much more useful format and organization).