It may be a good idea to read over the
video basics guide, but to answer you two questions directly:
A. Almost all anime is produced to be 23.976 (24FPS), but standard definition TV is 60Hz from 29.97fps interlaced. If they were to just duplicate frames, since 30 is no evenly divisible by 24 it would have stutters or hiccups in the footage, so they use a pattern with the interlacing to add in more frames. When interlacing is removed in AviSynth it removes that pattern but leaves it as 29.97fps. Tdecimate is suggested for use as it will remove duplicate frames and prevent it from stuttering or having hiccups in the footage on playback.
B. If you are converting to lossless, I would recommend just using YV12 for storing it as it is much smaller in size than lossless RGB. While your editing software is RGB, it will not have an issue loading YV12 footage. As for post production, it will be converted back to YV12 when encoding to h.264.