I did new tests. For the first question i.e. installing firebird, I indeed don't need compat-gcc.
I tried : 
yum install compat-libstdc++-33
rpm -ivh FirebirdSS-1.5.3.4870.nptl.i686.rpm
or
rpm -ivh FirebirdSS-2.0.0.12484-ReleaseCandidate1.nptl.i686.rpm
Firebird installed and started fine.
I think, compat-gcc was necessary on SME6.0.
For the last question, when 
yum --enablerepo=base install compat-gcc-32
The answer is 
=============================================================================
 Package                 Arch       Version          Repository        Size
=============================================================================
Installing:
 compat-gcc-32           i386       3.2.3-47.3       base              3.0 M
Installing for dependencies:
 glibc-devel             i386       2.3.4-2.19       base              1.9 M
 glibc-headers           i386       2.3.4-2.19       base              579 k
 glibc-kernheaders       i386       2.4-9.1.98.EL    base              693 k
Updating for dependencies:
 glibc                   i686       2.3.4-2.19       base              5.0 M
 glibc-common            i386       2.3.4-2.19       base               16 M
So, I don't know why but it want   glibc-devel, glibc-headers, and  glibc-kernheaders.
But I can see an other problem.  When I want to install a package from CentOS, yum want to update some packages comming with SME. This may not be very safe.