How can I document a longer equipment life (20 or 30 years) than what is listed in the LEED Reference Guide?

The project team must use equipment life values from the 2007 ASHRAE Applications Handbook as listed in the LEED Reference Guide. For equipment not listed in the ASHRAE Applications Handbook, the equipment life must be assumed to be 15 years—no estimates are allowed. An alternative equipment life may only be used if a manufacturer’s guarantee and equivalent long-term service contract can be provided. 

For a split system, does the cooling capacity refer to the cooling power of the interior device (evaporator) or of the outdoor unit (condenser)?

The system capacity should be based on the outdoor units. If you have multiple interior devices connected to one outdoor unit, the cooling capacity should be for the outdoor unit, but the refrigerant charge must include all interior devices.