The formula is a predicate (or first-order) one: in this context, we have two uses of the term tautology :
(i) a f-o formula is called a tautology when it is an "instance" of a propositional tautology. The formula $∀xP(x) \to Q(x)$ is an instance of the propositional formula $p \to q$, which is not a tautology.
(ii) a f-o formula is (sometimes) called a tautology when it is valid (i.e. true in every interpretation). The formula $∀xP(x) \to Q(x)$ is - as you say - true in every interpretation where there are no $P$'s, but of course is not valid.
To verify this, we can interpret the formula in $\mathbb N$ and interpret $Q$ with $x < 0$ and $P$ with $x \ge 0$ : clearly $\forall x (x \ge 0) \to (x < 0)$ is false in $\mathbb N$.
Thus, in both cases, it is not correct to say that the formula is a tautology.
In all mathematical logic textbooks (see e.g. Enderton, page 23) a formula $\varphi$ of propositional logic is defiend as a tautology (written $\vDash \varphi$) when:
every truth assignment (for the sentence symbols in $\varphi$) satisfies it.
If we "extrapolate" this definition to the first-order language, we get the definition of valid formula:
we say that $\varphi$ is valid when every interpretation satisfy it,
and this is not the case of the formula above.
What we have is : $¬∃P(x) \vDash ∀xP(x) \to Q(x)$, that reads :
$¬∃P(x)$ logically (and not : tautologically) implies $∀xP(x) \to Q(x)$.
Regarding the added part, the answer is : YES.
If no truth assignment satisfies every member of $\Gamma$, then for any $\varphi$, it is vacuously true that $\Gamma \vDash \varphi$.