I can't comment on your first two questions. Below are my understandings regarding opening more than one sessions at a time.
3.Are BUYERs allows to open more than one session like sourcing, redistibution workload,contract many - BUYERs open more than one time. what is SAP recommendations here on ITS sessions.
4. What is good practice to work on only one ITS session(only sourcing) at a time or BUYER can open more than one web menus at a same time
Before SRM 7.0, when SRM is based on ITS technology, the each transaction is launched in-frame, instead of being in a new window. That to me can be seen as a potential way to discourage users to launch more than one transaction at a time. The main reason could be to avoid mutually exclusive actions, such as one transaction locking the other. Or even hindering the business data consistency, e.g. when data update happens nearly simultenously.
However since SRM 7, the standard approach has changed in this regard by allowing (or forcing) each process to be launched from ES Portal in a new window. Hence allowing the user to have multiple sessions open at the same time. This could be due to the real-estate/space limitation of Portal (since multiple applications could be sharing it, such as HR, SRM, etc).
In general, my take (NOT SAP offical recommentation) is that users should be given options to work on different transactions at the same time, as long as they are fully aware of the effect and consequences.
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