Yes, even if it is empty. 

On Fri, Apr 24, 2020 at 12:38 PM Eli Zaretskii <eliz@gnu.org> wrote:
> From: Raoul Comninos <revcomninos@gmail.com>
> Date: Fri, 24 Apr 2020 12:20:33 +0200
> Cc: 40796@debbugs.gnu.org
>
> The issue has to do with Emacs 28 loading the settings.org file from init.el. If I have an init.el file without
>
>  (require 'org)
>  (org-babel-tangle-file "~/.emacs.d/settings.org"
>                         "~/.emacs.d/settings.el")
>  (load "~/.emacs.d/settings.el") 
>
> then I can change the font.

Does this happen even if settings.org is an empty file?
Or does that file need to have some contents in it?