I have never exported EML files from Gmail before, but it is not common for email to contain lines starting with periods, so it may be difficult to see at first whether dot transparency is actually being used or not. So, as a test, I just sent an email containing such lines to my Gmail, and sure enough the resulting EML file DOES NOT use dot transparency. Which makes sense, it shouldn't be.
That will be true for any emails that do not contain lines starting with periods. But try loading such EMLs using just TIdMessage by itself and you will see the periods get chopped off. Hence the need for the TIdMessageHelper unit.
99.999999% of EML files will likely NOT be using dot transparency. Just the ones created by TIdMessage, or any other similarly broken email clients (which hopefully is rare).
The problem with that approach is that you won't know when the load fails in step #2. There is no error reported, lines containing leading periods will simply have those periods chopped off.
I would say instead to use TIdMessageHelper always with AUsesDotTransparency=False, unless you KNOW the EML file came from TIdMessage. And even then, you can still use TIdMessageHelper, just set AUsesDotTransparency=True instead in that case.
I don't know where you read that, but it is not true.