Answers to all your questions can be found in the Adobe Illustrator Scripting Guide (CS6 on the Adobe home page) in the Measurement units section. This section seem to remain unchanged for years.
In particular,
- "Illustrator uses points when communicating with your scripts regardless of the current ruler units"
- "If your script depends on [...] units other than points, it must perform any unit conversions needed to represent your measurements as points."
- Precise conversion rules: 1 inch = 72 points, 1 inch = 2.54 cm, 1 pica = 12 points