Hmm, I see. Let's ask Bo about this, as I think he must have added these calls.
I haven't been able to cause a problem after deleting these lines. The reason is that the InsetInclude::latex() routine just ignores the options, anyway, if we're not dealing with a listings include. The advantage to deleting them turns out to be that if you switch from "listings" to "verbatim" and then go back, your options re-appear.
I have not checked in details but the original idea is that when option is set for listings, it remains there if we switch to another type. This may or may not confuse users. Also, setOption may (not sure) be called to set options for other types, although they will not be used eventually. Because the 're-appearing' option seems to be a good thing to have, you can remove them if you can not see any bad side-effect. Cheers, Bo