To answer the easy question first, we do not have to execute the program unit. We have to compile it. That is relatively simple:
SQL> alter session set plscope_settings='IDENTIFIERS:ALL'
2 /
Session altered.
SQL> alter function str_to_number_tokens compile
2 /
Function altered.
SQL> SELECT LPAD(' ', level*2, ' ') || name AS name, type, usage, usage_id, line, col
2 FROM user_identifiers
3 START WITH usage_context_id = 0
4 CONNECT BY PRIOR usage_id = usage_context_id;
NAME TYPE USAGE USAGE_ID LINE COL
------------------------------ ------------------ ----------- ---------- ---------- ----------
STR_TO_NUMBER_TOKENS FUNCTION DECLARATION 1 1 10
STR_TO_NUMBER_TOKENS FUNCTION DEFINITION 2 1 10
P_STRING FORMAL IN DECLARATION 3 2 10
P_SEPARATOR FORMAL IN DECLARATION 4 3 13
P_SEPARATOR FORMAL IN ASSIGNMENT 5 3 13
RETURN_VALUE VARIABLE DECLARATION 6 6 5
REGEX_STR VARIABLE DECLARATION 7 7 5
REGEX_STR VARIABLE ASSIGNMENT 8 10 9
P_SEPARATOR FORMAL IN REFERENCE 9 10 31
REGEX_STR VARIABLE REFERENCE 10 17 46
P_STRING FORMAL IN REFERENCE 11 17 36
REGEX_STR VARIABLE REFERENCE 12 16 47
P_STRING FORMAL IN REFERENCE 13 16 37
REGEX_STR VARIABLE REFERENCE 14 12 57
P_STRING FORMAL IN REFERENCE 15 12 47
RETURN_VALUE VARIABLE ASSIGNMENT 16 14 22
RETURN_VALUE VARIABLE REFERENCE 17 19 16
17 rows selected.
SQL>
(Credit where credit is due, I took that query from my mate Tim Hall's Oracle-Base site)
Incidentally, note that PL/Scope operates on named PL/SQL programs (procedures, functions, packages, etc). It doesn't work on anonymous PL/SQL blocks. I mention this because you talk of "scripts" rather than programs. It won't do anything with a SQL script containing some PL/SQL blocks.
As for backwards compatibility: it is a new feature in 11g, and it is a compiler feature at that. So I doubt whether it is something you could just crowbar into a 10g install.