Best practice is per se performed by professionals. In Noise Control, for legal/paranoid reasons we Calibrate our SLMs before and after a test procedure. This Lab standard and environment proof equipment is very robust and extremely reliable. I have never seen such a Calibration fail or detect a problem of any kind. But best practice and fear of legal challenge......
A Sound Card is not really test equipment, nor are the connectors and cables of that type of medical/military standard.
So it might seem wise to test and verify the REW signal chain. Indeed I recommend it. Play back music and or test sweeps on the actual play back channels. If anything is wrong it will be audible. Listen to the actual input channel on headphones, and look for credible levels via meters. Tap the microphone to check if there is a feedback loop to the speakers. But testing the other unused channel, omitting the mic inpu, t strikes me as a bit obtuse. More importantly it simply does not test or verify the actual chain in use. It is a also very frequent case of confusion and error (IMO distraction) for REW beginners.
I believe the most helpful advice regarding SoundCard Calibration is to state that it is unnecessary. I may sometime add that anyone who has graduated to quite complex REW work, actually needing Loopback Correction, they would hardly need advice.