Candles are... inoffensive. They're nice. I don't have any. But if my girlfriend lights them up before we get down to business, I'm totally cool with them. What's important here is if they're important to you. Because if candles make you feel sexy, if they set a mood that makes you ready to rumble, then by all means...
As a guy, I am for whatever it is that makes my woman feel sexy. Because that is going to benefit me as well. Whatever gets you in the mood is a win/win scenario.
Although, I would recommend against burning candles that smell like food. I've had girlfriends who have lit candles that smell like vanilla or cinnamon, and I don't need to think about cake while getting it on.
I love candles...guys are visual, they want to see your body. For whatever reason I'm more self consious when the lights are at 100% and I think that a lot of women feel that way. With candles we can see each other, and I don't have to even think about whether or not he can see that extra pound or scar from when I thought playing with a friend's iguana was a good idea. I feel less inhibited, and we both benefit.
My bf lit candles when we were taking our first shower together. I didn't understand why he wanted to but he said it was for the mood. At least he tried to make it romantic. :)