No , but an internet connection (Wi-Fi) is usually required to make the "OEM Unlocking" option appear.
Perhaps you have a carrier-locked phone with no SIM, or maybe you are trying to unlock a device for international use without activating a carrier plan. The question arises: how to unlock bootloader without sim card
Samsung doesn't require a SIM, but it has a "vault" system that may hide the toggle until the device has been active and connected to the internet for some time. Steps: No , but an internet connection (Wi-Fi) is