Phil
The benefit of getting the VPN accelerator is that it can off load much of the processor intensive activity in IPSec. The result is that you can support more IPSec traffic without driving up the CPU load of the router.
Whether you should get the accelerator or not depends on a number of things in your environment. These include how much IPSec traffic will be processed through the router and what other kinds of processing that router will be doing. We do not know the details of your environment. But in general I think that the advantages of the accelerator make it a good recommendation for most situations.
HTH
Rick
HTH
Rick