That sprite there is pretty tiny. It isn't really worth it on this sprite. Its hard to quantify, but animating increased polygon count will also increase CPU overhead.
If on the other hand, you had 2-3 background sprites overlaid on each other, you'd definitely want to do this.
To answer your question if you have a 600x600 image with 100x100 sphere in the middle, 2D Toolkit will likely trim it, meaning you shouldn't have any issues with it.