Do I have an obligation to track how I share with others the progeny descendants that I develop from the germplasm I originally obtained from IRRI?
You should treat germplasm you develop from IRRI germplasm in the same way as the original germplasm i.e. it must be transferred under a new SMTA and reports made to the Governing Body as described in the reply to the previous question. Of course, this does not stop you in any way from developing new varieties from the original germplasm or from taking out intellectual property rights over those new varieties.