What is your objective?
I sense you are trying to wring some extra perf out of something. In my experience, bigger gains are to be had elsewhere.
The direct answer to your question is "We need EF tracking in DevForce 2009 ... we do not use it at all in DevForce 2010."
In DF 2010, we don't use the EF entities and EF code generation is turned off by default. We bypass EF entities and go direct to DevForce entities. Yes, there is some perf improvement by cutting out the middle man; how much I do not know.
You can turn EF code generation on if you wish. There are good reasons to do this ... for example, you may want to see what EF would do with a query or you may wish to use some external tool that consumes EF entities. If you decide to turn EF code gen on, I recommend that you do so in an assembly that you can isolate from your main DevForce model code base.