You should only rack if/when needed. If you use bentonite in the primary, there is a lot more debris and you will need to rack a couple more times than if you don't use it. Only rack when there is substancial lees---the first rack is the most important because the debris from fermentation can give off flavors if the wine sits on it too long.
We only rack one time, most of the time. The small amount of lees after the first racking should be left on the wine because these yeast cells age the wine flavors.
Sulfiting depends on several things. If you sulfited enough at the primary, there might be enough sulfite in the wine. If you use lesser amounts than normal in the primary, then you should add some at racking. If you let your wine age long term in the carboy, you might want to go back in 6 months or so to add 1/4 tsp of meta. Sulfite levels also depend on the PH of the wine. More acidic wines need less sulfite.
I read an interesting article one time that most headaches from wine are not from sulfite. It is caused by histamines in the grapes. Red grapes have a lot of histamine in them and whites somewhat less. There could be a few people who have sensitivity to sulfite---some people have allergies to foods with preservatives,as an example. Somtimes you can get a stuffy nose from red wines--this is the histamine reaction.