Added answers in Blue.
Sort of....
I think the red line near the top of the sequence should be drawn after Filleting lines 2 & 3 with the radius of 1/4 of the branch duct width. It happens in the example that the end of line 2 is in the right place to begin with, but surely that won't always be the case.
Yes, it differs depending situation.
I don't think you need step 4. Just Fillet lines 2 & 3, then Offset the resulting Arc by the branch duct width. There's no need to mark out that position and then Fillet it with the other side of the branch duct. You might need to Trim or Extend the other side of the branch duct to the larger Arc, but that's no more work than marking the location with a Line that you then need to Erase.
Yes, I have explained it for easy understanding.
Lower down you talk about Offsetting the red line, but it isn't red [any more?], so it's not really clear whether you mean the one that was originally red, but I think you mean the new one that's yellow.
Yes, that was a mistake in the color. Supposed to be red. Updated the file.
If the duct divider point is supposed to be at the calculated distance to the right of line 2, it's close, but not the same. Is that supposed to be rounded to the nearest multiple of some value?
Yes, rounding off to the very next could be preferable.
Step 8 talks about the subduct length, but there's no indication of what that is. Should that be subduct width? And I assume the "redline length" that should be subtracted from it should be the yellow line length.
Explanation updated with 8A,8B,9A,9B