No, CUCM - and/or VCS for that matter, is not necessary if all you want to do is to make calls between the two systems. In that case they can call each ohter using the IP addresses. (Note call setup mode must be set to "Direct").
You can also call external systems this way, or if software version is TC4.2 or later, also using URI dialling, i.e. 12345@mydomain.com. External connectivity is very much dependent on your firewall settings/policies though.
Please note external sites will only be able to call your systems using a public IP address of your systems.
Strongly suggest you take a look at the admin guide:
http://www.cisco.com/en/US/docs/telepresence/endpoint/codec-c-series/tc4/administration_guide/profile-c60_codec-c60-c40_administrator_guide_tc40.pdf
CUCM and/or VCS is probably an overkill if all you have is these two end-points, but it is something which should be seriosuly considered if you intend to expand your deployment, UC integration etc.
/jens
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