Without a regs book in front of me, I'd say that only one flight review is required per pilot every 24 calendar months.
Participation in the "wings" program is equivalent to a BFR, and no distinction is made as to the the type of aircraft flown, other than a special designation for those of us who land on water.
No. The flight review only needs to be done "in an aircraft for which that pilot is rated" (emphasis added). If you're rated AMEL and ASEL, you can do it in either.
The 1997 Part 61 revision included a proposal to require a FR in each category and class in which the pilot wanted to act as PIC. But it was rejected.
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