Yes the lift kits tell you to do that.When I bought my '78 it was like that. I figured maybe for an improvement on drive line angle? I don't know made me nervous the dizzy that close to the firewall.
I tried it, many different sizes. Recently I installed Diy4x competition motor mounts, took out my t case shims, truck is smoothest it's been in years. Have just a touch of driveshaft vibration, I blame the diff pinion angle for that. Again aftermarket lift blocks trying correct/cover lift issues cheaply.
When I do my shackle flip I will correct the pinion angle for my 2 piece drive shaft.
If I had a 1 piece CV style shaft I think the pinion angle would work.