UW-40 Is telling you that you need to take into account either the thickness of the nozzle (set on), thickness of the shell or head (set thru), thickness of the repad (if applicable), thickness of the fillet welds (throat dimension). The greatest thickness being the governing thickness.
In your...
Correct.
I'd be lying if I said I knew for sure, but the starting materials are made to a specification as well, such as SA-312 which have there own requirements for example, hydrotesting/Eddy Current.
As an addition, your client is requesting welds be RT or UT no matter if there is filler metal or not.
W is only RT of filler metal welds and fitting manufacturer welds.
WX/WU is all welds, filler metal or not. (5.5 and 5.6)
The Code allows B16.5 flanges to be used at the pressure/temp ratings of those standards without additional calculations. B16.5 allows reducing flanges. Multiple openings do not meet B16.5 and therefore cannot be used as such. Therefore, UG-34 is required.