In the anime series he doesn't change, yet. But in the manga it doesn't show it but, its the last page in chapter 62-formation, that shows you Soul's final soul.
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In the manga, Soul does become a Death Scythe, but in the anime he does not.
Episode 1, will soul eater become a death scythe and episode 4, a remedial lesson in the .
No.
His name is Spirit. Though, since he is Shinigami-sama(aka Lord Death)'s Death Scythe, he is more often reffered to as Death Scythe.
I believe it's 1%.