How on Earth are these rounds actually guided and are they standard HE rounds or more specialised?
I assume that the extra cost of the rounds is offset by the efficiency of their accurate use.
Is this the way that Artillery Guns are heading? being used for precision attacks, while rocket artillery becomes the tool of choice for area bombardment and enemy suppression?
I think the answer to your first question will also settle your second one.
These shells need someone within LOS of the target painting it with a laser in order to be effective.
As such, these shells will likely remain a niche weapon that only come into their own when you have forward spotters in place who have the right gear to guide those shells in.
When that is not possible, using these shells will just be a waste of money compared to just using regular shells.
Hell, with how accurate modern artillery have become with just standard rounds, I think the only time anyone would bother breaking these out is if you are engaged in urban fighting, so want to minimise collateral damage, and/or when you happen to get a high value mobile target that you want to make absolutely sure dies with the first shot so it doesn't get a chance to relocate.
Another possible use would be counter battery missions, whereby you want to silence the enemy guns ASAP to avoid return first.
Other than that, I am struggling to think of scenarios where the better accuracy will justify the significantly higher unit cost of these shells.
What I think would be more useful would be precious guided mortar rounds for light infantry and airborne.
These troops will have limited carrying capacity, so it's extra important to make every shot count.
The nature of these troops types will also mean they are far more likely to be in close contact with the enemy, so weblike have a much better chance of regularly having forward elements in position ready to guide the rounds in.