There seems to a belief circulating online that carbon fiber steer tubes need to be reinforced with the compression plug specifically underneath the clamp points of the stem. If this is true, why isn't it necessary to reinforce (with a compression plug or in some other manner) carbon fiber seatposts and handlebars, both of which are tubular and generally subject to greater stresses than a steer tube?
There is absolutely nothing about requiring a compression plug inside the carbon fiber steerer in Trek's owner's manual.
Given the plethora of warnings embedded throughout that document, I'd say such a lack is definitive. So, despite it being impossible to prove a negative, umm. no:
In general*, carbon fiber steer tubes do not need to be reinforced with a compression plug.
The myriad of compression plugs available support this assertion. There are plugs that cover the entire inside of the tube from just a few mm under the cap down well past the stem. There are plugs that reach down only a few mm total. There are plugs that "hang" down inside the steer tube several cm from the cap before a short plug grabs the steer tube for a cm or so. If the plugs were in general needed to support the steer tube, they'd all be longer than the 3 cm or so length that stem clamps onto the steer tube. And user manuals would have warnings not to put too many spacers on the top of the stem that would prevent the compression plug from being located properly. The Trek user manual linked above has no such warnings. It only states that there must be at least one 5 mm spacer above the stem.
* - because there's going to be one out there somewhere that does say it's needed...