Child Theme – what is the scope of overwriting files?

The files included via the get_template_part function are replaceable. That can be a lot of files or only a few, depending on the theme. I think this answers most of your question.

The functions.php of a child theme is included in addition to the parent functions.php.

The style.css of the child replaces the parent. Other stylesheets should be enqueued and can be removed via the mechanisms of that subsystem.

I have probably forgotten or missed something but that is the quick version.

Additional information is in the Codex: http://codex.wordpress.org/Child_Themes

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