The answer is not really, but it would help.
You Do Not Need to Play Breath of the Wild to Play Tears of the Kingdom, but It Helps But if you’re a newcomer who has heard about all of the hype leading up to the release of Tears of the Kingdom, you may be wondering if you need to play Breath of the Wild in order to understand what’s happening in Tears of the Kingdom. Yet here we have The Legend of Zelda: Tears of the Kingdom, which is a direct continuation of the previous Zelda game, Breath of the Wild. Within the Legend of Zelda series, it is incredibly rare for a Zelda game to be a direct sequel to a prior installment.
Nintendo rarely does direct sequels within its franchises.