2/ 'var %line = 1' works the same way as 'var %line=1'
Actually, no, it doesn't. Spaces are required. You can verify this if you like. Type the following from the edit line:
//var %testspace=1 | echo -a %testspace
You will get an error. Now, put in the spaces and try again. You will echo 1. As mentioned, /var cannot be outside of an event. It does nothing. That's probably why you think it works. If it's outside an event, then it is "technically" true that spaces don't matter because it doesn't work regardless. But if you put it in the event or alias where it belongs, then spaces are required for it to work.
mIRC completely ignores anything that is in Remotes that is not inside an event or inside an alias. Everything else will be ignored.
And most likely, if you think it's working, then you've already /set a variable (variables aren't erased automatically once /set), so that it seems to work. Global variables are done with /set instead an event or alias. /var is used for temporary variables and also must be inside an alias or event. Note that you should use something like %testspace when testing what I showed above (not %line) so that there's no chance that you already have the variable set that way you aren't confused about whether or not it works.