Hi Ross and many thanks for your reply.
Okay, as I thought, this is also the method used for the 2D planar tracking, as well as for 3d tracking.
About lens calibration, I think we should always make it cause of course it helps tracking but it needs to distort CG (3d render, shape, text….) to match with original distorted plate, as well!
But anyway, what was important for me is to make ONLY a lens calibration without Stabilization, BEFORE tracking.
Okay, all clear! Again, many thanks!