Etihad: Pre-clearance to US at Abu Dhabi

I know there are a couple of questions addressing the pre-clearance at Abu Dhabi (and they cleared most of my doubts) but I need a few other details which were't addressed.

1. What is the exact immigration process like at the Abu Dhabi pre-clearance counter? Do passengers have to fill out the same customs form as they would have in the US? And if yes, would any of the answers change? Like last visited country or airline number?

2. When passengers disembark at the arrival gate in Abu Dhabi (in the case of connections) are there any instructions that direct US-bound people to the appropriate pre-clearance counter? Or is it up to them to find the gate and the counter and go there themselves like other connecting flights?

3. Is there any difference from domestic passengers once they arrive in the U.S? For example, international passengers are expected submit their approved customs form as they are walking out in to the general area of the airport. Does something like this apply here?

For context: My parents are visiting US (JFK) from India (MAA) and transiting through Abu Dhabi (~3 hours connecting time - EY271 to EY103). This's their first international travel and I've never traveled Etihad so I want to give them as much details as possible.