Well, it definitely isn't a necessity. However, if you want to have every single feature in your town it would be cool to just have it because sometimes you'll find it open and be ale to go inside. I would put it somewhere out of the way though since it isn't the prettiest thing.
I agree with this 100%. My first play through I didn't build the reset center and it's something I regret, looking back. In theory it seems somwhat like an inconvenience and an unnecessary PWP, but really it's not a big issue if you're not actively resetting. It's neat having just a single manhole cover in your town and adds a really nice aesthetic. In my current town, i've put mine next to the bulletin board since I think it goes well there, and it's out of the way where it's not going to interfere with anything whenever I get around to developing my town, but like others have said, you can really put it anywhere and make it work - I've seen towns where they're surrounded it with bushes and flowers and it looks really nice.
If you've got the bells and not actively resetting, I say go for it, you've really got nothing to lose. The only downside is that you can't remove it once you build it, but it only takes up one space and you can easily work around it, so it's not that big of an issue IMO.