AppleFan, nobody can probably answer definitively except Apple. They might clarify this soon or maybe not until closer to release. My best guess:
#1 No logical reason. I think it's purely about money. In this case, less service can be delivered (because we're using wifi bandwidth instead of cellular) but they get to tick off minutes/data anyway. From a business perspective, it's brilliant. From a consumer perspective, it's the usual (when it comes to cell providers).
#2 Again a guess: if the question is can you take/make calls on your iPad (via your iPhone AT&T plan), my guess is yes. If the question is can you take/make calls on your Mac via the data plan on the iPad, my guess is no or maybe. I suspect that this "benefit" requires an iPhone. However, maybe it's actually hooked to a cellular plan which might make it work through your iPad data plan. BUT, since Tmobile gives away a little chunk of monthly data each month, I'm going to guess that it will be iPhone-only via some plan that includes cellular voice.
When I first saw this, I briefly thought that maybe the various players were going to do a Republic Wireless thing here- which would be HUGE! But now, I think it's just another "innovation" that helps the biggest, most important customers (those who pay the subsidy for iPhones).
Basically, in my thinking, if this was true wifi calling, the cell phone service providers would be very unhappy with Apple doing this. Much use of this would likely cut right into the goal of tabulating minutes/data. If I'm AT&T, Verizon, etc, I'd be VERY UNHAPPY with such a move. So, Apple would run it by these very important partners and then sell it by showing them how it will cleverly still burn just as much minutes/data while cutting demand on their cellular networks.