I always thought about it this way:
You could boil your top off water. But then you have to cool it down, let it sit until you're ready for it, etc. By that time, it probably already has all sorts of airborne bacteria and mold in it anyway.
So, my opinion is that, unless your tap water is crap, you don't have to boil it. And, if it is crap, you shouldn't be using it anyway.
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