Scotty,
What does "works without the diopter" really mean? You want your lens to produce pin-sharp images edge-to-edge, without unacceptable rectilinear distortion, through the full range of f-stops on subjects at a variety of distances. You may find that the lens "works" without a diopter (underwater) at f/11 or f/16 on a subject occupying the center of the frame at a distance of 3-4 meters or more. But what about low light conditions when you want or need to open up to f/5.6 or f/4? What about close-focus wide-angle? What about detail near the edge or corners of the frame?
Similarly, a diopter-less set-up might focus reasonably well on a subject occupying the center of the frame with featureless blue-water all-around, but fail miserably when there is important detail near the edges and corners, particulary at wider aperture settings. Remember that the lens is actually trying to focus on the virtual image created by the dome port, and that virtual image is curved, following the geometry of the dome-port. This is part of the reason why larger diameter dome ports require less powerful diopters. Without the diopter, using wider f-stops with less depth of field, you may find that the center of the virtual image is sharp, but the edges and corners go blurry as the curvature of the virtual image bends inside the inner limit of depth of field.
Shooting tests in a pool with textured or patterned tiles makes it easier to determine whether the lens is holding focus edge to edge at different subject distances and apertures. Some time ago I and a few others here posted some pool tests using the 12-24 with different domes. The results were very interesting, and showed that differnent domes produced very different results.
Ikelite's recommendation presumably is designed to allow the lens to work with their dome in a wide variety of shooting situations at the full-range of f-stops. Maybe you never shoot CFWA, or perhaps you always shoot in bright tropical waters at shallow depths, around mid-day, and never dive when it's cloudy. If so, then perhaps you can get by with a less powerful diopter than Ike recommends.
By all means experiment with less powerful diopters and even no diopter, but make sure your tests cover the full range of shooting situations you will want the rig to handle in real life.
Robert Delfs