It is a well established myth that you have to process new brass in some way before loading it. I'm a hunter but I also test my own loads and can shoot out to 400 yards on my property. I am not happy with a load unless it does better than 1 MOA for scoped rifles and handguns at 100 yards and usually do better. After having reloaded thousands of rounds:
1. If there is a problem with the mouths shaving bullets I'll chamfer new brass but that hardly every happens.
2. With the exception of 460 S&W Magnum cartridges to be loaded for a revolver I don't resize new brass, deburr primer pockets, etc. And guess what? New brass loaded that way shoots every bit as well as once fired brass and at times better.
3. If a case mouth is a little out of round and I'm loading boat tailed bullets I seat the bullets without doing anything to the case mouth. If a lot out of round, I use a screw driver to get a more reasonable shape and then seat the bullet.
4. As for fire forming new brass. Never. That said, when fired brass is resized and used again, the POI might be a bit different.