That contradicts my post...and I kind of agree with you. Now, I've never watched slow motion videos of a tractor doing a back-flip...well, apparently not as close as you have. But, if the tractor's rear tires don't rotate and the mass of the tractor does have to rotate...I cannot see anyway it could not rotate about the rear axle.
As an example from many years back...there was a farmer (in Nevada, IIRC) who had left his tractor on his field one day. The next day he started his tractor, engaged a forward gear and the tractor rotated about the axle as the rear tires were frozen to the ground.
Granted...the contact point of the tires to the ground was the cause, but it seems the axle would still have to be the rotational axis...not the tires' patch
Does that make sense?