No a variac on the 120 v AC is not needed or desired.
. Keep the drive low to start with not the AC!!.
Your amp has an inbuilt regulated DC power supply (or it should have, I have seen some POS FM amps that are only rectified and the volts swing with load) the transistors run off about 13.8 volts dc. Varying the ac in wont achieve much, it will work or it wont, that's all. Good idea to always try an amp for the first time with low Rf input power before switching to full and never exceed manufactures rated power( usually a little less than rated)
What you should be asking yourself is why did the transistors blow in the first place and is that problem fixed ?i.e did you overdrive it, bad swr. or is the inbuilt power supply faulty .If you don't know or can't fix it .Don't turn it on.