How bout the rescuer get the perks based on distance like with a base resupply, only a little better? Also, the pilot did get shot down, so he shouldn't get the perks of landed kills, but better than a ditch or just a bailed. Not giving the "kill" to the other pilot is not right. He did down the plane, and it was never really about killing the pilot, but the plane in combat. With that said, there would still be little reason to shoot chutes. In fact it might stop it with the hope of getting the kill on the rescuer too.
As for the rescuer, I think it should be like landing kills, if you get two downed pilots, you get your name up in lights and a perk bonus. I think that should stop the "farming" part of it. Besides, that would be no worse than vulching for points.