I’ve had this debate several times with other agile developers and project managers. I find myself staunchly on the side of not tracking actual effort toward tasks on an agile project.
I am assuming a few things when making this point.

The team in question is operating as a self-organized team.
As a self-organized team, the team itself is responsible for making sure its members are motivated and working efficiently.
The team’s members are trustworthy and there is no reason to believe that someone must be micromanaged to ensure they are not wasting their …