Only because there is more car to be destroyed before the impact gets to the rear seat occupants..
Yes but unless the passenger compartment itself crumples, the rear seats deccelerate at the same rate as the front. If prevention of whiplash is the supposed reason for fitting airbags then you would expect them to be fitted in the rear as well.
I'm with BTB500 on this one. I think whiplash injuries are caused when the body is moving rearwards and the head attempts to pole vault over the seatback.