If we don't activate those city esp files (and not using BC), then no LOD files are created for the IC in the Tamriel worldspace, thus no FPS hit by looking at the IC (but no houses to see within if we manage to look over the walls from some distant position either) - is that correct?
Almost correct. If you don't activate the RAEVWD esp files and you aren't using BBC then the original vanilla LOD buildings will be there and tes4lodgen will pick those up instead.
Though, if you're using Open Cities, this changes things, because then RAEVWD will pick *THOSE* up instead if you've installed the city architecture subpackage. Confused yet?
There's no such optional BBC files, but I think that the standard BBC esp files does this automatically - placing the buildings behind the wall in the Tamriel worldspace for TES4LODGen to create distant house objects.
What onra said. BBC now includes optional esp files to handle LOD for the cities. So it would be unwise to activate both of them.
1. The optional RAEVWD city esp "activates the buildings behind the city walls" (Arthmoor's quote). Does this mean that the buildings are really placed there, so that if I see over the wall, and are near enough to see the full-version objects, the city is exactly as from inside? Or are the buildings there somehow only for creating the LOD?
Bad wording. It places actual buildings, trees, and select large objects behind the city walls in the Tamriel worldspace. So they're really there, and if you can see over the walls from up close, they'll be visible. Vanilla doesn't place trees behind the walls except for Cheydinhal and one tree in Chorrol.
2. Since BBC adds the buildings behind the city walls much in the same way as RAEVWD's optional city esp files do (if I am correct), would it work to disable BBC IC plugin when generating the LOD, and then re-enable it afterwards, in order to not have distant LOD objects behind the city walls of the IC?
No. LOD is load order dependent and disabling an esp will throw off the index numbers for anything following it when you reactivate the missing plugin. But since BBC has optional LOD files now, just don't activate them.