I struggled with this question until I built something a little more serious than a head. Doesn’t matter what you start with, unless you start with a fully finished mesh from your 3D application, that you will not change.
If you start with a sphere, or a close approximation of your shape, at some point retopologising will help.
If for example you have a box that will become a hand, and a similar size poly on the chest area, the level of detail in the had will be a lot greater than the chest area. So when you come to subdivide to scult, youll need to have a much higher level for the hand, than the chest. To compensate for this you can retopologise the hand area to give you more polys, and therfore get more detail there without lots of waisted pollies everywhere else.
If you take a ball, and sculpt it into a full person, you will want to retopologise it to create a base mesh (low poly), to take into your 3d Application and project a discplacement map on.
There are a lot of reasons to retopologise. ONce you get used to how to do it, and all the little tricks that can make it very quick, its really useful.