My experience:

The Shimano 107 BB works fine with the Sugino 75. Not quite "on" but close enough.

I am now running the proper matching Sugino 75 BB with the cranks and it actually feels different. Smoother, quieter and a dead-on chainline.

While running the Shimano will do you just fine, if you can afford to, get the matching BB. Having the proper set-up just "feels" right on many levels.