in looking at this example I’d stabilize the shot for rotation and position, grow the comp by about a factor of 3, then lay big layers on top for the sky replacement and new sun. If you do that, than all you have to do is to remove the motion from the stabilized layer and put the inverse of that motion in the other layers. If you can get all the relative movement to go away, then put it back you won’t have any parallax problems…
you can also continue to track as points move off screen by holding down the option key(i think) and picking a new reference as points move off screen. You’ll see the attach point move right off screen as the track continues and the shot should stabilize.