Does no-yeast dough need to rest?
There is a difference between resting and proofing.

Resting allows flour to absorb water and lets the gluten that was formed during kneading to relax. Both of these make it possible to work with the dough.

Proofing is letting yeast produce CO2 to raise the dough.

Yeast doughs do both in the rest period after they are kneaded. Unyeasted, glutinous, doughs only have to rest so they can relax and be worked with.

In a tortilla recipe, if you are rolling the tortillas out by hand you will find it much easier to do if the dough has rested. If you are using a press it won't make much of a difference. If they are corn tortillas and don't contain gluten then there is no point to resting at all.