if you did crota hard mode you will understand why you need tracking
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Its convenient but not needed. Anything with cluster bombs wrecks crotas shield. If you don't have tracking aim for his feet, not his head.
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You dot really need it though, The last thing you want to do is fire at crota while he is moving, you're making a huge risk of wasting valuable ammo. Wait until he stops moving to get raw dps on him, his shield will recover before he stops moving if you do manage to hit him.