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The thigh flaps are unnecessary in the sense that not even just third parties but also Tamashii themselves have made 3.0 figures that don't have the Gohan/LSSJ Goku style flaps but still move just as good...
I guess it's a preference whether you find the flaps sticking out too much or not having flaps breaking up the seamlessness of the sculpt too much. I guess I'm somewhere inbetween but I conclude that flaps or no flaps, both versions are INFINITELY superior to 2.0 figures and I'm glad that I've never invested in them.