Not necessary to remove this. I was replacing a top case that included the speakers.
Same as the speaker in Step 29, which seems like it can also be left in place.
In my case the adhesive had already come undone through normal use.
BROKE my T5 bit on this “set screw” too. Correct, it isn’t necessary to remove, I recommend removing it from the steps.
Broken bit is perhaps a novice move by me, perhaps a cheap Torx screwdriver. Certainly made the rest of the repair dicey.
When putting this back together, be careful you don’t flip I/O board cable. It will fit, but the computer will not work. You’ll know it’s wrong if it covers the fan.