I would definitely say it has to remain, as the other values are referenced throughout the DSDT. What I'm worried about is with the removal of TPME, the KBEP and MSAR references will not point to their proper values.

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Gateway GT5040 Intel D945GCZ, 3GB RAM ICH7 AHCI enabled
Dual boot with WinXP Chameleon 2 RC5pre7r141 on SATA
Snow Leop 10.6.4 with Chameleon 2 RC4r684 on an eSATA drive
Intel Pentium D 820 @2.8 Works Nawcom 10.4.0 legacy (10.6.4)
AUDIO: Intel HD Audio Sigmatel 9223 Seems to work using VoodooHDA (haven't tested all ports)
GRAPHICS: PNY GeForce 9500GT Using NVEnabler everything, including TV-OUT works
LAN: On-board Pro 100 Works after using AppleIntel8255x for SL