Can a piece of dialogue be treated as a noun and be made plural?

Absolutely.

Example 1:

"It's past your bedtime," said Jan. "Go to bed."

"But—" started Ella with a whine in her voice.

"No buts," Jan quickly interrupted. "Go to bed. Now!"

Example 2:

"John?" asked Helen.

"Yea."

"Sandra?"

"Yea."

"Jim?"

"Nay."

"Oscar?"

"Yea."

"Well, that's three yeas and one nay," responded Helen. "The motion carries."

Example 3

"That's a fine how-do-you-do!" exclaimed Henry.

"That's the third time I've heard you say that today," said Terry. "I'm starting to get worried. Those fine how-do-you-dos are really starting to add up."