1.When Paramatma is One and only one, every other sentient being is considered a jiva, with a catch- except Lakshmi, the divine mother, who is in a class of her own. The chetanas are classified into dukhasprshta and tadasprshta, only Rama or Lakshmi is in the second category- nityaadukhaa ramaanyetu sprshta dukhaa: samastasha: (Sri Madhva, Tatvasankhyanam). Only Goddess Lakshmi is nityamuktaa. All others starting from Chaturmukha Brahma and Mukhyaprana, the Brahma in the next kalpa, are currently in samsara only.
The current Brahma at the end of his kalpa, takes all those whose sadhana has fructified into aparoksha jnana into Mukthi- Muktha Vaikuntha, leaving those at the higher levels who are capable of doing sadhana for many more kalpas to assume the positions of Brahma, Vayu, Shesha, Rudra etc in the succeeding kalpas.
2.In the Madhva system, all avataras are poorna only and are not different from the Mula rupa of the paramatma. The shruti vakya "neha naanaasti kinchana" means that there is no svagata bheda in the Paramatma- whether in the mula rupa itself, or between the mula and the avatara forms. The former means that his eyes (or for that matter, any other part) are not different from his legs and hands or tongue and viceversa.