In bulking, getting total number of calories while keeping the macros is important. If you have to eat breakfast to get there, then yes, its important.
As far as someone just maintaining or cutting, in my experience, eating immediately upon waking isn't very important. Your body isn't going through gluconeogenesis at any significant rate when you wake up. I like to let my body hang out in the fasted state from time to time. I'm even reading about intermittent fasting and trying to work that into my plan once every two weeks. The whole idea that your metabolism will slow down if you don't "jump start" it in the morning is false. It takes a few days to a week to actually slow the metabolism down to any considerable rate.
