I definitely note them in my reports:
The Inspector observed one or more area(s) with missing gutter(s) and/or downspout(s). Gutters and downspouts function to channel and control precipitation run-off from the roof surfaces to prevent direct drainage against the foundation. Additionally, the allow for comfort in keeping the structure approachable during rain, etc. and not having it drip onto persons. We recommend having a qualified professional add the missing gutter(s) and/or downspout(s) for your convenience and to protect the structure’s foundation.