Primary applicant is changing visa status from L1B to H1B. Dependent applicant has to travel India before he L2 i94

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[Second opinion] Primary applicant is changing visa status from L1B to H1B.
Dependent applicant has to travel India before he L2 i94 expires.

Questions:
1) for dependent applicant should we file L to H4 COS while she is in USA ?

If applicant is going to depart before approval in several months it doesn't make sense to file. She abandons it with departure. Even if it was approved she would still need to apply for H4 visa stamp.
After filing COS, can she travel to India ?

The pending COS does her no good.
will travelling abroad, abandon thepending H4 application ?
Yes
2) Instead of filing L2 to H4 COS. Should we directly file H4 DS-160 form once she is in India after her L2 i94 expires.

Yes

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Judith

This is far more questions than I anticipated. It would be most gracious for you to pay a bonus.

My wife (currently on L2) has to travel back to India on 15th SEP. So as per your reply, i should ask my employer to not file my wife's H4 visa as of now. correct ?
correct

Once she reach India and i have my H1B approval notice. My wife can fill DS-160 form to apply H4 visa by herself. correct ?

correct

Can she apply for emergency interview at US consulate in India ?
only if there is life/death need for the visa.
Also note that my wife also has pending H1B petition which is currently issued RFE. ( Was filed as L2 to H1B COS )..
So when she applies her H4 visa...that will not impact her pending H1B, correct ?

it should not.