Yes and No. It’s absolute in a chromaticity sense, but is often used as a relative space in terms of luminance (i.e. XYZ measurements may be scaled to some reference having Y = 100). In some contexts it may be a percentage of reflectance or transmittance. In other context it may be a percentage of a devices white luminance.
Yes and No. If a display is adjusted to conform to the sRGB specification, then yes, it will have a D65 white point. But an sRGB ICC profile is not the sRGB colorspace, it is a profile representing sRGB response in the ICC prescribed manner. And this means that its native model of how the profile behaves is as if its white has been chromatically adapted to the ICC profile connection space (PCS) D50 white point.
Now if you use a suitably constructed ICCV2 profile in absolute colorimetric intent mode, you should get the native display sRGB colorspace response D65 values. But if you try this with an ICCV4 sRGB profile with most CMMs, you will get a D50 white point, because the V4 spec. disabled absolute colorimetric intent for display profiles.
(ArgyllCMS is an exception, since it will reverse the ICCV4 display profile ‘chad’ tag in absolute colorimetric mode, restoring absolute colorimetric intent behavior for these profiles.)