1. Are they good or evil?
Hard to say, but from what we've seen of their acts so far, I can't really conclude good. Perhaps, they see Angel as an enemy because he's working for Wolfram and Hart. But then Eve would have lied, which I gotta say, doesn't sound very unlikely. Face it, what do we know about her? Nothing, so was she sincere or a good liar? Dunno.
2. Does Lindsey know everything Eve knows? Does this mean he knows about Connor? Will they play the "Connor" card?
I reckon, he does know everything she knows. If he's good and on their side, he will leave Connor out of it. If he's good and not on their side, he might leave him out of it or perhaps he will find the cause more important then the means. If he's evil, he's most likely to plan on using it sooner or later.
3. Eve took over for Lilah. How did L & E swing that? When Eve gets caught, and you know she will, will this create the return of Lilah?
Perhaps, the Senior Partners are already on to L&E, but let them play, as they might unintentionally have positive contributions to the grand scheme of things. If they didn't realise Eve was double-crossing them, they'll kick her out or kill her. Whether or not they will return Lilah is guesswork. But it'd say not.
4. What's with those tats?
I really don't know, perhaps to spook the viewers? I think they're just made up things with no hints in them.
5. What is their relationship with Sirk?
How about an employer/employee relationship. Whether he was really a watcher or not, that I don't know. Perhaps he just lied that up. seems rather irrelevant to me whether he really was a watcher or not.
6. The subject of Watcher's keeps coming up. Is there an E & L/Watcher connection?
Sirk was an employee of theirs, Roger was a robot of theirs. The fact that they both disguised as watchers was just for conveniance. Whether the subject of watchers will be brought up more often is yet to be seen, they might or might not. Has all to do with what Joss has planned for us after this arc. The whole L&E thing is for now, the watchers (if they will really become an issue) is probably something for later.
7. Do E & L have access to the cyborgs?
Offcourse! It seems to me, that they've been behind the whole Roger Wyndham-Pryce thing aswell. So the borgs were theirs.
Another thing, in Life of the Party Eve said:
Angel, it's not like this is the first time I've had sex under a mystical influence.
Could she be under the magical influence of Lindsey and his tattoos?