Whether or not VIPs are required depends on your ISP's setup. If they're routing them to you, no need for VIPs. Where you must answer ARP on them, you must have a VIP type that answers ARP. Where you have multiple aliases on the same device, they all show up as the same MAC. Outside of circumstances like CARP, VRRP, and HSRP that use virtual MACs, there is only one MAC on a given interface and all the IPs on that interface use it.