1. Well, it DOES download the files to your iPhone (e.g. most people have configured to only download the latest 25 emails), but they will be still left on the server (two way sync).
Unlike POP3, where the messages on the server would get deleted..
2. They will only get downloaded if you explicitly open them, but after closing the E-Mail App, you'd need to redownload the attachments
3. If you decide to delete an email on gmail, the iPhone will log-in and delete the file.
Maybe this website might give you some more tipps:
http://lifehacker.com/software/gmail/what-gmail-imap-means-for-you-and-your-iphone-314434.phpCheers