No, you don't need to use an IF function since in your Conditional Formatting formulas, you need to return Boolean values (TRUE or FALSE).
So you can simply use equations that return TRUE or FALSE (i.e. by using a formula that sees if two things are equal or not).
You typically see a lot of Conditional Formatting formulas structured like this, or use the inequality functions like > or <, or one that use AND or OR functions, if you have multiple things you want to check.
For example, if you wanted to only highlight rows where column E was "O" and column F was greater than 100, you could do:
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