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Answer:

1) No, those mucosal ulcers, even though due to pressure, are not coded on the MDS because they do not have the same layer of skin needed to stage pressure ulcers.  

See the RAI User's Manual, Chapter 3, Section M, page M-5:

Mucosal pressure ulcers are not staged using the skin pressure ulcer staging system because anatomical tissue comparisons cannot be made. Therefore, mucosal ulcers (for example, those related to nasogastric tubes, nasal oxygen tubing, endotracheal tubes, urinary catheters, etc.) should not be coded here.