Bitrateviewer can only be used to see "how" bitrate behaves. And how Q (RLE encoding descrambling) comes out. Conclusion .. Bitrateviewer is (as already mentioned by phil) is a) not acurate b) it says nothing about the real quality.
So the best comparing tool are your own eyes by watching and comparing parts of the video.
Example: Tmpgenc low bitrate encodings do very often got in Bitrateviewer a higher Q factor, means more quantisation, means more artefacts/ringings etc. then compared with CCE.
But TmpgEnc low bitrate ncodings for instance "look" better when playing back then the ones from CCE.
See the point?
Inc
EDIT:
A Q curve is relative and SHOULDN't be flat! As thats one of the mpeg2 advantage purposes which bases in a dynamic Q curve. The best would be if Q values on dark parts do fall (=less quantisation = less blocks on flat dark areas) and rise on High action parts ... but still in a way that blocks etc. won't result.
I think that line above does answer all your 3 questions.