Is it necessary to pre-drill metal roofing material for the Wood Screw #10 Galvanized Hex-Head Roof Accessory?

It is not necessary to pre-drill

It is not necessary to pre-drill as the screws are self-tapping and they penetrate the 26 gauge material without incident. You can tap a punch on the top side of the panels, where you want the fasteners to go and the small indentation will make it easier to hold the screw in place while installing. Make sure to remove all screw shavings to prevent rust.