Recently, isogeometric analysis (IGA), which unifies the computer-aided design (CAD) model and the computer-aided engineering (CAE) model, has been adopted to develop the isogeometric topology optimization (ITO) framework. However, a critical study on the indispensability of IGA in topology optimization to take the place of the conventional finite element method (FEM) is still lacking. In the current work, two important problems are extensively discussed: (1) The lower numerical precision of the FEM resulting from the disunification between the CAD and CAE models damages the effectiveness of the topology optimization, which suggests the indispensability of IGA in the replacement of the FEM in optimization; (2) a material penalization model ...