I have been all year 2006 under OPT. I understand I have to fill 1040NR and form 8843.
Form 8843 indicates to list the University attended and if there was any application to change status to that of a lawful permanent resident.
Do I indicate the university I graduated from even though I did not really attend school during the whole year?
Do I mention anywhere that I was under OPT?
Is the application for H1B considered an intent or an affirmative step to apply for lawful permanent resident status in the United States ?

Yes, put the university name even though you have graduated. The OPT is considered an extension of your schooling.

It is NOT necessary to say you are on OPT.

No, the H-1B is a work visa, NOT an intent or an affirmative step to apply for lawful permanent resident status in the United States.

Thanks for the great answer!

Glad to help!

Thank you Atlanta tax expert, your answer helped me as well!