I reached out to Lew Johnson. Below is his reply:
Probably not a bad idea to bring it up gradually on a variac. The audio capacitors (polypropylene and polystyrene) don't need forming, but there are a some electrolytics in the supporting circuits (heaters, bias adjustment indicators) that might benefit. I'd do this without tubes installed - maybe start around 50V AC, gradually bring it up to about 100V. Then shut down, install tubes and run it normally.

