You don't need an underlayment, you need a "membrane" but even that is questionable. Tile has been going over concrete for a long time and the bulk of the membranes weren't even available until just a few years back.
The decision is yours. You could also use a "flexible thinset" and maybe achieve the same end. MegaFlex from Custom Building Products is one I like.
Even with a membrane or flexible thinset keep in mind there is no guarantee against cracks from a slab moving vertically.
[Edited by Bud Cline Tile Contr on Sun, Aug 24, 2008 at 1:33 pm CST]