Been professionally installing epoxy garage floors since 2004.
It is not ABSOLUTELY necessary to clean off a few latex paint drips from the floor prior to laying the epoxy . . . BUT an ounce of prevention is worth a pound of cure. You can get a latex paint stripper at any hardware store for a couple of bucks. At the very least, sand down the drips to a scuffed up surface so the epoxy has something to grab onto.
California Concrete Restoration