The GF is MUCH different than the Institute Spa.
The tip is NOT included. (It was at one point in time about three or more years ago, but that was stopped--because of a legal action I don't think I can say anything else about it right now) When he gets to the spa, he'll be asked for his credit card, room charge, or gift certificate upfront. They'll hold that for him at the desk while he has his treatment. When he finishes, he'll go back to the front desk at the spa, and they'll have him sign for the charge. At that time he can include a tip via his charge or cash. Not sure if you mean "check-in" at the Spa, or at the hotel, but you can when you "check-in" at the spa

You'll pay at the spa, not the hotel. The GF Spa and most of the hair salons and other spa facilities around WDW are run by an outside company (Nikki Bryan Spa's).
It's customary to tip 15-20% for any hands-on treatments such as massages, facials, manicures/pedicures, etc., and 10-15% for treatments with less "hands on" by a therapist, such as a soothing bath or the surial chamber.
Only the person getting the treatment can use the facilities without additional charge at the GF Spa. There is a workout room, and the mens and ladies changing areas and lounges offer dry saunas and whilrpool spas. While bathing suits are not required, I've never seen a woman not wearing one while using these facilities, men might be a little different, I could ask DH if you want. Appropriate work-out gear is required for the training room.
If you have any other questions, please feel free to ask. I've had a variety of treatments at the GF Spa--they know me by name when I walk through the door
Anne