Yes of course it's dangerous to someone not qualified, it's extremely dangerous.
See it seems easy at first, you know: "ohh it's just a little zippo fluid the fumes won't be bad."
But, the fumes can get out of control really easily and then creap into the elictrical circuts nearby and if by chance a microscopic spark jumps the fumes catch fire and explode.

The ammonia? If all the ammonia has been drained to completion it would not get into the organic phase because they are immiscible. But then again if there are traces of ammonia it will not boil off.

The procedure is however very easy for a experience lab tech. In fact I woulden't be suprised if alot of ecstacy is cut with dexromethorphan to make more money.