Going by what you quoted, the book says that your File's Owner is using the objects in the nib, but the objects in the nib are not using File's Owner, so you don't really need to configure File's Owner at all in IB.
You always have a File's Owner, because something is loading the nib, and that something is the File's Owner.
More to the point, even if the objects in the nib are not using the FO now, you may change them later to do so, so you might as well configure the FO every time.
Configuring the FO in IB also makes accessing the objects in the nib easier. Once you tell IB what class the FO is, you can create outlet variables in your header, and IB will detect them automatically; then you can connect those outlets in IB and access the objects by those outlet variables in your code.