DJI has been the source of endless confusion on this subject. It often appears that the authors of the instruction manuals just don't talk to the engineers. So all this conflicting advice is supported, to some degree, by instructions and statements from DJI.
Most of the time, even if unnecessary, calibrating the compass or IMU is not going to do any harm as long as you check afterwards that the sensor values show as green and good in the Go app. Also, especially with respect to the yaw value, which is set from the compass at startup, make sure that, before takeoff, the aircraft orientation arrow on the display agrees with the direction that the aircraft is actually facing. If those are all good then the aircraft is very unlikely to have problems in flight.
The other important thing to note is that if there is magnetic interference at the takeoff location, calibrating cannot fix that and will likely make things worse. The only solution is to find a better location.