According to "Soviet Air Power in World War 2" by Yefim Gordon
Page 446: The North Fleet Air Arm removed the wing guns along with some armor from their Mk 1s so it could match the Bf 109F-4/G-2/G-4 as well as the Soviet Lagg 5 and Yak-9s
Yes but he continues: "Still, most aircraft were delivered unmodified". The North Fleet Air Arm removed the wing guns along with some armor from their Airacobra Mk Is after lightening tests in late 1942.
Page 447 P-39Q (along with the N version were the most numerous P-39s in Soviet Service) had the wing guns removed and replaced with 2 x 0.50 in pods.
..and of course the P-63s didn't have them either.
Not sure of that covers the vast majority however.
Yes, but there was no need to remove the .30s from Qs because they never had them. Qs were in essence Ns with .5 gunpods instead of .3 wing guns.