In the beginning, It would be "he drank all his tea" or "he has finished his tea" would be OK too. "Has" in the context of that sentence means this is happening now. He just finished his tea now. So, if you want to know that specifically, then you put the "has", otherwise you can just say "he finished his tea" and make it past tense.
In the second part, you can use either and it would still be correct. Grammatically, while you are still learning "are you finished with your meal?" should be what you focus on.
For the third question, yes, you can say "some tea"
"Some" is always referring to something none specific, so it can be used to describe a lot. You wouldn't say "the tea" because that is referring to something specific and nobody understands what specific tea that is. Now, if you said "the tea that I bought a few days ago" that would make sense.