At what velocity of a stepper motor do you need acceleration profiles?

think about it

motor at rest so rotational velocity equals zero
motor then receives a single step command

it could be argued that at that instant the requested accelation is "infinite" and only limited by the inertia of the motor rotor

so in answer to the question, acceleration ramp rate may always be applicable, irrespective of step rate, but the value may be irrelevant to the particular operation, so only you can decide