#101 No, no es cierto, para nada necesitas eliminar la máquina.
If virtual machine status says "Stopped," you’re still being billed. Only "Stopped (Deallocated)" indicates you’re not being billed.
To ensure you’re not being billed, always stop virtual machines from the management portal. You can also stop the virtual machine through Powershell by calling ShutdownRoleOperation with "PostShutdownAction" equal to "StoppedDeallocated".
Fuente: https://azure.microsoft.com/en-us/pricing/details/virtual-machines/windows/
#109 Si, por el disco o snapshots pagas, igual que en AWS. La IP puede ser que la libere en el caso de que fuera dinamica.