Simple RAW for 3.5: 38 pages, and I still don't know how to play D&D

[Beni-Kujaku]

A 102 Helpless opponents are not considered flat-footed by RAW, so no Iaijutsu Focus. If you somehow can make a helpless opponent flat-footed, it would work, since a coup de grace is still an attack.

A 103 Using a Ritual makes the character actually become a dragon. The character is thus entitled to true dragon rules, including aging.

A 104 "A creature or object brought into being or transported to your location by a conjuration spell cannot appear inside another creature or object". You just cannot create a Wall of Smoke inside a creature. If your DM says you can, then ask them about what happens. Maybe relevant discussion here.