No you can't use both at once. It's one or the other. Once you move to seatbelt, you also usually would stop using the top tether. Double check this but I believe that's what the instructions say. There is also something which needs to be done to the headrest to release it from the harness and allow it to move up further as your child grows.
I assume he is over 105cm - are his shoulders still under the headrest/top harness setting, and is he within the weight limit of the harness mode? Does he weigh more than 15kg?
Do you think he'd be sensible enough to sit with the seatbelt? A lot of children are at 4.
No seat on the market (apart from some SN seats) allows both to be used together - I think it's to do with how the forces in a crash would be spread. Harnesses/seatbelts don't only hold you in, they also spread the impact force over the strongest parts of the body. If you've got a harness and a seatbelt lying over each other then they could interact in potentially dangerous ways. If the seatbelt is on top then it could be pressing hard parts into the body like the buckle, if the seatbelt is underneath then the harness is possibly moving it and changing where it lies on the child's body. Plus you then have a really confusing situation if you were (God forbid) in the situation that a stranger/rescuer, or even you in a panic, needed to quickly free DC from the seat. If they undid the wrong one first it could get all tangled up and cause a hazard.
It's not dangerous to use a harness over 18kg, if the harness is rated higher (e.g. Joie Bold, Axkid Minikid.) It is dangerous to use a harness with 18kg limit at a higher weight, because it may fail. All the Maxi Cosi 123 seats have 18kg limit IIRC.
I am not sure what the decapitation post is about (sorry) I think maybe this has got mixed up with something else? FF vs RF risk?