Responses

I don't think Fjord has feelings beyond friendship for Makoto. He was saying he would be ruined if Makoto ever tried to make him fall for him (not that he's in love him). Also, with the eyes think the feeling Makoto gave J and Fjord was fear; Fjord was saying that he understood what J was referring to when he said Makoto's look would scare him
It sucks that J never loved Makoto, but it's supposed to be an endless cycle. Wald never loved J, and J took his life with his greed (not intentionally). Makoto, with that same greed, took J without being loved back. Now it'll repeat itself with some new players and some old. It looks like Fjord will take on the place of Datensho as someone close to M and running the brothel, but K also seems like he'll take on that role because of his obsession.
I think Fjord somewhat admitted to feeling something slightly more than friendship than friendship though. That's what I got from it when he had to remind himself that demons fall if they fall in love and admitting that M's eyes also locked him in.