I agree with the answers to (1). Good if recollection, impressive if guessed from scratch!
The contenders for (2) are small mammals, with some mice and shrews having a ratio of over 10%. A good source suggests that mice win, rather than shrews as I thought earlier, but obviously it depends on the species and I think the answer has some uncertainty.
A remarkable demonstration of a specific type of intelligence in chimps is this video from a Nature article.
[Interestingly in Douglas Adams' The Hitchhiker's Guide to the Galaxy, man was the third most intelligent species on Earth, with dolphins second and mice first]
(1) I would guess a bull African elephant for land, and maybe a sperm whale for sea.
(2) I know there are a few animals with greater brain/body ratios than humans, but I'm not sure which animal has the greatest. Maybe an ant?