Whether you need to track changes or not should stem from the business requirements regardless of how many rows are in a dimension table. During the dimensional modelling phase, those requirements need to be captured. Of course, the situation that often arises is that when asked the question 'do you need to track history for this attribute' the business will say 'yes' to everything!

This is why it is key for a DWH project to be successful that you really get your business users engaged in the process. Having a good Business Analyst on board can really help in that regard.

There is no definitive answer to your question, but hopefully what I've said helps a little bit...? 😉

Regards

Lempster