It’s debatable.
Technically you do not need x-rays to make a denture. However, over the years and after having made 1,000’s of dentures, I would highly recommend getting x-rays.
X-rays can detect problems with the underlying bone and nerves.
They can detect remnants of broken old teeth under the gum that can cause problems.
They can help detect CANCER!
If you are getting dentures for the first time, your dentist may recommend that you have a complete dental exam and X-rays to check for any underlying problems.