1. Code break can be at weld joint. I can use
I WOULD NOT ALLOW A CODE BREAK to be made, because pipelines are simply outside the scope of B31.3. This assembly is clearly a part of a pipeline, as described in B31.4, full stop. If you insist on making that bit compliant with B31.3, you can do that as an additional engineering design exercise after you have designed it to B31.4, without putting a code break note on the drawing. There are many clauses in B31.4 that address future operations, maintenance, testing and inspection requirements for the life of the system and, with your B31.3 piping, someone in the future might claim that none of those clauses apply to your B31.3 components, even though it is installed in a pipeline system.
2. All the valve station piping can be ASME B 31.4,
Yes, it must be so.
2A Flange can be underground, though not preferred.
Yes. Did you see what a flange protector is?
3. If I use piping material, that portion to be tested at higher pressure, this can be done at a shop seperately.
Yes, you always have the option to make certain sub-assemblies in a shop, as long as they can be transported to site and attached into the main pipeline and be installed in accordance with inspection, testing and QA requirements.
4. Need a specific F60 for Barred Tee to pipe A105 weld procedure as the strengths are different.
I don't see what material the main pipeline is made of.
Optionally, why not use high strength F60 flange?
5. My intention was to use piping material as X60 line pipe might be difficult for small quantity of about 3 pipe length only.
Short bits of X60 pipe is not difficult to find near oil producing regions, but that depends where you are constructing this.
6. I inderstand if I use A105, only more expensive weld procedure will result, whic can be avoded by using A105, Am I right in this.
Why not use high strength F60 flange?
It is NOT impossible to weld A105 to X60, but it is far easier if there is an intermediate X52 transition pipe, but that complicates the design and construction. I would think it is preferable to avoid different weld procedures and needlessly complicate the design and simply use all X60, F60 materials.