Even a team of one can benefit from some sort of bug tracker, be it a text file of notes, or some full blown software. For 2 developers, I would recommend only investing time in setting up some bug tracking system, not money. Depending on the project, you can get by fine with writing bugs down on paper, maintaining a list through a shared online document, or using free bug tracking software such as Trac or Bugzilla. Fogbugz is also available as a free trial for 45 days.
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