ok good. sorry i misunderstood on #2.
since they are different exposures, is your goal to recover the blown-out core of M42? if so you will probably be using HDRComposition to do the merge, and only a very small amount of the shorter-exposure image will participate in the final image. because of that it probably doesn't matter if you do DBE before the HDRC. but on the other hand, it should not hurt to remove the gradients in both images first, so that you're dealing only with the real DSO signal during the merge.
if you have a bunch of stacks you want to integrate together in an 2nd phase, i think DBE before stacking is also a good idea; ImageIntegration is going to compute noise in each input image to come up with a weighting, and if there's a bunch of high-SNR sky signal in your subs the noise calculation is probably going to be too optimistic. in other words, stacks with high LP will probably be heavier higher than they should be.
rob