MTH DCS WI FI and Super TIU,etc.

Ned,

1.  Is there a matrix chart of what control capabilities are in the three smart device software sets (free and standard upgrade and then the planned "pro" upgrade)?  My perspective is that the WI FI system should be able to replicate all features in the standard remote such as "super TIU" and the ability to add and run Lionel product as a software based system.

No, there is not. What you see is what you get in the Free and Standard apps. The only statement regarding what's in the Pro app that I've heard is that it will "have everything that's in the DCS Remote and, possibly over time, more".

2.  My perspective is that only one WI FI module should be required if a planned "super TIU" software set becomes available.  Is this expectation correct?

No, your perspective is incorrect.

You'll still need one WIU per TIU. The Super TIU code will only enable the remote to send commands to multiple TIUs at once, as does the DCS Remote when it's in Super TIU mode.

3.  Is there a target date for when the "pro" upgrade becomes available?

The date is "this Spring".

4.  If all 4 of my TIU's have been upgraded to software set 5 and I am running in 'super TIU" mode and connect the WI FI module to TIU #1, what happens?  Can I run under WI FI control on the track that is powered through TIU #1?  What happens if I try to cross into track powered by TIU #2?

You'll lose control of the engine in the app. You will need one WIU for each TIU, regardless of whether you're in Super TIU mode or Normal TIU mode.