IDs are auto-incrementing and assigned automatically by the underlying SQL server (it’s the primary key of the “items” table in the SQL database). You cannot reuse old IDs.
About the second question, you probably refer to the “Attributes” that you can navigate to in the browser tree? These are generated automatically from the attribute value you set for the items. In order to remove an attribute, delete it from all items that are using it. You can use the Mass Edit dialog:
Navigate to the attribute in the browser
All items which have this attribute set should be displayed on the left hand side
Select all with Ctrl+A
Right-click, select Mass Edit
In the Mass Edit dialog, use “Set attribute”, with value set to empty (will delete attribute). Click apply and then save.