Comfort + without attaching DL FF#?
#3
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Maybe the OP is asking about getting EC/C+ seats for free at T-72.
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#7
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Perhaps it's possible to attach a GM SkyMiles account to the reservation, select a complimentary Comfort+ seat, and then replace the SkyMiles account with, say, an Alaska Mileage Plan account? (Not sure why someone would want to leave off their SkyMiles account unless he was intending to credit another program.) I doubt Delta's IT would be smart enough to subsequently kick that passenger out of Comfort+.
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#9
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#10
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in terms of changing the account for crediting, the lowest risk would be to call after checking in and obtaining the boarding pass(es)