Do recipients need an Insights account to receive exported reports?

No, users do not need a Sigma account to receive exported reports. However, when a report is exported, the recipient will see the same data that the exporting user can access.

If you need to control what data the recipient sees, you’ll need to set them up with the appropriate access to Insights in Enterprise Manager.

Also, please note that the "Run queries as recipient" option will cause the export to fail when sending exports to users without Insights access. Be sure to leave this setting unchecked when exporting the report.