With respect to splitting, there are two main reasons I can think of. In carbon spectra, each C-13 nucleus has approximately 99% chance of being bonded to a C-12 nucleus, which won't show splitting. On the other hand, if you have, for example, 100% C-13 labeled acetic acid, the two carbon atoms will show J-coupling. The second reason is that some molecules only have one nucleus of a given type. For example serine phosphate has only one P-31 nucleus, so will not be any P-31/P-31 splitting. On the other hand, adenosine triphosphate (ATP) does show J-coupling among the three phosphorus nuclei.
I did not entirely follow the rest of your comment. However, I would say that there will be as many peaks as there are groups of equivalent nuclei. For example, there are two signals for acetic acid in a C-13 spectrum and three signals for ATP in a P-31 NMR spectrum.