You would definately want a new surface for teh new clutch, but that should come from a new flywheel. In my opinion resurfacing an old flywheel on some cars just isn't a good long term solution. If money is supertight you can get by with it, if the there is enough material to remove.
OEM Flywheel Thickness - This puts the physical location of clutch, in relation to release bearing, back to factory specifications. Resurfaced flywheels move the clutch farther away from the release system and can cause a no-release or poor release condition. Using a new flywheel usually cures release problems associated with hydraulic release systems where the flywheel thickness has been reduced too much due to resurfacing. Also, excessive flywheel resurfacing can weaken the flywheel.
Proper Run-Out - Improper run-out can be caused by misaligned resurfacing methods. If the crankshaft flange is not referenced properly during resurfacing, the friction surface will not be perpendicular to the crankshaft flange. This causes a two-fold problem. It can cause chatter (from misalignment) and a possible unbalance vibration.
New Flywheel = New Starter Ring Gear - This gives the starter drive/bendix a brand new mating surface to mesh with when cranking the vehicle.
these are just a few reasons.