No, it is not required to create tabs for campaigns that shouldn't be applied any bid modifiers.
The paused tab is a way to take a setting and temporarily disable it without having to delete the tab which would make it really hard to bring back later.
If bid modifier is updated for the "All campaigns" then the script will modify all the campaigns. If you'd like to apply bid modification go only a few campaigns, then create one tab per campaign. Also, Paused tabs, in this case, will be entirely ignored.
There is no way to mix and match 'all campaigns' and single campaigns. The bid modifiers mentioned in the spreadsheet reflects the target bid adjustment so the script doesn't stack bid changes.
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