You need cash tracking accounts where there is a cash element of the asset that you'd like to keep separate from other cash.
For example, you'll use a cash tracking account with an asset such as a bank account so you can follow the cash movements in the asset from the date of death to the account closure. However, an asset such as "personal effects" normally won't need a cash tracking account.
The usual test is that if the asset has a statement associated with it then you will need to create a cash tracking account to follow the asset cash position. However, there may be instances where using a cash tracker is useful to do other things such as track money paid out on behalf of the estate by 3rd parties who will eventually need to be reimbursed.