No it doesn't need to be removed. As 4Crawler mentiond the winch hangs from below the frame. To remove the bed just unbolt the 8 bolts, unbolt the gas tank filler kneck, disconnect the license plate lights and remove the tail lights. There shouldn't be anything else attatched to the bed, atleast not from the factory.

More than tread lightly. Leave it like you were never there, nor anyone else.
'90 X-cab 4.88's 33 BFG AT's, rr ARB, Headers, Ignition upgrade, cold air induction.
'91 X-cab 5.29's 315's BFG MT's, rr ARB, custom bumper and flatbed