These lines aren't particularly complex, but a reviewer still has to pause and consciously determine that they're inconsequential, and that's a cost that could simply be avoided. Complex build steps are sometimes unavoidable; this isn't one of those cases.
It's also worth noting that the official package maintainers manage perfectly well without any of this.
Ultimately it's your packages and your call. I just think the PKGBUILD would be easier to audit without them, and wanted to make that case.
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