Let's say that a set $S\subset \mathbb N$ is maximal if $S$ is recursively enumerable and if $W$ is another recursively enumerable set, then $(\mathbb N- S)\cap W$ is either finite or cofinite.
I'm trying to prove that a maximal set is simple. This involves showing two things: (a) $\mathbb N - S$ is infinite, and (b) for any infinite recursively enumerable set $I$, $I\cap S\ne \emptyset$.
I don't see why either of these should hold. For example, suppose for contradiction that $S\cap I$ is empty ($I$ as above). Then $(\mathbb N- S)\cap I= I$. By the assumption, this intersection, hence $I$, is finite or cofinite. It cannot be finite because $I$ is infinite, so $\mathbb N- I$ is finite. What does it contradict to?
Similarly, I don't see any contradiction if I assume that $\mathbb N- S$ is finite.
Lets start with what we know:
We want to show that a maximal subset $S \subseteq \mathbb{N}$ is simple. So we want to show that $S$ is recursively enumerable and that the complement of $S$ , which we write from now on as $(\mathbb{N}-S)$ is immune.
To show that the $(\mathbb{N}-S)$ is immune we have to show that the $(\mathbb{N}-S)$ is infinite, and there is no infinite subset of the $(\mathbb{N}-S)$ that is recursively enumerable.
All that is left is to show that there is no infinite subset of $(\mathbb{N}-S)$ that is recursively enumerable.
So now all of the conditions have been met, so a maximal subset is simple.
For your second question, if $(\mathbb{N}-S)$ was finite, then $S$ wasn't coinfinite, and thus wasn't maximal to begin with, so we can't assume that $(\mathbb{N}-S)$ is finite.
Let me know if there is anything else I can clarify!