when polar aligning, the optics are pointing at north pole, so the amount of rotation is pretty minimal
for a widefield optic like the polemaster, tracking on or off may not be that important because there isn't that much rotation in that direction, and you are doing polar alignment in a relatively short time
With Sharpcap, it's the same situation but you are potentially using a much longer focal length (your telescope) and sharpcap is platesolving, so having pinpoint stars is important for accuracy there.?
So overall I'd say tracking on is less important for polemaster, and more important for sharpcap polar align