Kakuryu in only with 35+ but Kotoshogiku might get promoted with 33? Sorry, but that's just crazy talk.
The 33 win standard might have looked like turning into a 34 win standard the last few years, but if both guys finish with exactly 33 they're both moving up, bank on it. It's easily justified by the guys in charge (three double-digit records, finish on a strong 11+, etc.), and double promotions are just way too attractive from a publicity angle to forego them because of some kooky adherence to even higher "standards" when the 33 win guideline is pretty tough in the first place. For better or worse, Baruto's 12-9-12 run was doomed as soon as nobody openly spoke of a promotion goal following the 9-win basho, and the only way he could have overcome that was a yusho-quality performance. That's not the case this time, both rikishi are officially touted as challenging for the promotion in Aki.
Giku 33/Kaku 34+ will surely also do it with Kaio now gone (besides, that would be an 11/10/11/12 run, all as sekiwake), and while Giku 34+/Kaku 33 might be a bit more questionable I'd strongly expect the double promotion there, too. It's a pretty unlikely case anyway with Kotoshogiku starting with a one-win deficit.
As for the henka question - as long as Kakuryu doesn't henka Hakuho (or a yusho contender) I doubt anyone who matters will care.
No, that's typically hikiotoshi. Not sure I've ever seen a tsukiotoshi call when the losing rikishi didn't actually touch down on the dohyo.