http://slashdot.org/article.pl?sid=04/03/21/0023254
Some people will know I say you don't need a s/w firewall if you have a hardware one and others argue that it provides another layer of protection.
Well, aside from my arguments that they take up resources, are a pain to set up properly and once fiddled with to get the network working aren't secure anyway, there's now another reason, as highlighted in the above /. article.
Of course, it is still down to the individual as to whether the risks outweigh the possible security benefits.