That would depend on your research question (and sample type).
In general, inhibitors will have less impact on digital PCR (this needs to be assessed!), but RT will still be a factor causing variation. So, ideally, for gene expression, you will need to normalize based on (multiple) reference genes or spike-ins (or calculate recovery).
Yet, it is good practice to report cp/µL of all targets (in the supplementary data for example).
See also https://www.nature.com/articles/s41598-017-02217-x and the dMIQE guidelines.