If you are just getting started and haven't made the recipe in question on your equipment then you'd be wise to take pre-boil gravity. The reason for this is it will affect your hops utilization....so...if your recipe shows x IBU at y gravity, and you get a higher or lower extraction, the time to correct for the hop bittering is pre-boil. Usually it won't make that much of a difference, and yeah it's kind of splitting hairs...but hey if you can, why not? I still take it anyway, well because it's not that big of a deal. I suppose when I have gotten to the point that I have remade a particular recipe a dozen times or so without any changes to my setup I'd probably not bother at that point.