A B2BUA is an intermediate network element and MUST maintain the expectations of the endpoints involved in the session.
Not forwarding the Require or Expires headers (and some more) would break the above which would not be quite acceptable.
However, yes, the B2BUA can choose to step out of the signalling path by setting the contact header to the appropriate endpoint.
Vijay I agree that the ambiguity of choosing which header to pass on and which not, could be well avoided.
Regards
Padma