I assume you are asking if you need layer 3 routing/forwarding. It depends on how large (or rather the data rate) the files you are accessing are. L3 on gigabit is still pretty expensive, and if you need that much bandwidth you’re going to run into inter-switch bottlenecks anyway (negating the point of needing L3). Better to run separate servers and/or subnets to get the bandwidth. Or a fat NAS device. I run L2 now.