The instructions given in the Distribution page on the iOS Provisioning portal clearly still describe the process of creating, and including the Entitlements.plist file in a bui
From the iOS Developer library:
If you're doing an Ad Hoc distribution, you must properly configure your project to include an Entitlements.plist file and uncheck the get-task-allow checkbox (which sets it to False). http://developer.apple.com/library/ios/#technotes/tn2242/_index.html
There's no issue with leaving the Entitlements.plist file in the Distribution build, I've had several apps submitted with it. Actually, Entitlements.plist is also for other iOS features that your app may use:
Entitlements. These files define properties that provide your application access to iOS features (such as push notifications) and secure data (such as the user’s keychain).
http://developer.apple.com/library/ios/#documentation/Xcode/Conceptual/iphone_development/115-Configuring_Applications/configuring_applications.html
Also check this answer: The executable was signed with invalid entitlements