There is definitely some possible benefit to ovalising at the head tube. I am thinking purely in the shape of the weld fillet you could get from the angles of the tube surface. I know when brazing I always look at the ear of the mitred tube and wonder how much it contributes to the rest of the joint.
We have all seen plenty of pictures of workshop testing of both TIG and brazed joints where the tube has failed before the joining method. Design well and make bikes.