For V=2λcos(2πx/a), only U±1=1 are nonzero. To first order there is one gap of width 2λ at the firstBrillouin-zone boundary k=±π/a; higher gaps vanish at this order. The allowed bands are the folded free-electronparabolas with that interval removed.
For the Dirac comb, Poisson summation gives Ul=1 for every integer l. Hence every crossing at k=lπ/a opens a gap of width 2λ to first order, producing an infinite sequence of allowed bands between consecutive gaps.