Randy, Apple's DRM is tied to a computer. Aactually, Apple allows for up to five computers to play DRM'ed content from a single account. The iPod, on the other hand, is DRM agnostic. The way Apple controls the DRM is to control how you can load music onto your iPod, and that's via iTunes alone. If you can get a DRM'ed track that you're not authorized to play onto an iPod via some other means, it'll play it.

So basically, no. Apple doesn't track iPods.