I've bought a couple of 9mm handguns and I did clean and lube them before first firing, but honestly I couldn't visibly see a need to do this. That is, I didn't see any heavy oil that needed to be removed, or any spots lacking lube.
I purchase at the shop attached to the range where I shoot, so it's tempting to test fire a new handgun right after buying. What do you think? Is it okay to shoot 50-100 rounds through a new gun without first cleaning and lubing it?