Yes it can be unsafe and put you in more risk. But not with any kind of virus, while possible extremely unlikely. Cant say anything more than that because i havent seen such an exploit ever but is definitely possible!
No, it’s fine. Attaching a microphone - if it’s done through the Microphones section of the Qubes Devices widget, not through the USB Devices section! - uses the same secure audio protocol (see below) as for playback, just in the other direction. The reason that a microphone needs to be attached explicitly isn’t to protect against exploits from the qube, but to make recording audio in a qube opt-in.
dom0:mic wasn’t the sys-audio USB microphone but the built-in one. E.g. your computer might have a 3.5 mm headset connector? I’m not sure if dom0:mic is always present even without a built-in microphone and it simply doesn’t do anything in this case.
There’s a page specifically about the audio protocol. It’s a bit outdated since the switch from PulseAudio to PipeWire, but at the core there’s still the same general principle.