Does this tinned food need to be cooked?

All tinned foods which are not dry (like flour or coffee grounds) have been sufficiently cooked and are safe to eat directly after opening. Once opened, leftover contents should be treated like any perishable food. Of course, some canned foods should be heated before serving, but that's a culinary consideration rather than a safety concern.

From Grab Grocery:

Precooked beef luncheon meat with the addition of chicken essence in 340g preserved cans. Robert beef luncheon meat is a wholesome meal cooked and slaughtered as per halal dietary laws and is suitable perfectly for people who are tolerant of meat products.

So the meat is safe to eat without needing to be cooked by the customer.

The link even above displays:

You might be able to get even more information there.

Others have explained that it is safe to eat as-is from food safety standpoint. From a taste standpoint cooking may be a way to add flavor. Although recipes requests are off-topic, you might look online at recipes for a product called SPAM. They even have their own website.

Notes:

• I have never eaten Spam or tried any of the recipes.
• It is definitely not suitable for a Halal diet. It is pork based, not chicken.

As people have mentioned, canned meats are cooked as part of the canning process, so it’s safe to eat as is... but it’s not always ideal to do so.

In many ways, it’s like a chicken hot dog right out of the package. It might be safe to eat, but it’s much better if you cook it.

I would recommend slicing it up, and then browning the slices. This helps to develop new flavors and adds some texture. (You can dice it up, but I just find it to be more work to get it evenly cooked). You can then use it as an ingredient in other dishes. (Casseroles, stir fries, sandwiches, etc.)

In my experience (in the UK) anything described as "luncheon" has been precooked and design to just slice and eat, perhaps in a sandwich