So moving soon so may need to swap my american psn/ps3 (despite not being american, long story) for a british psn/ps4, I think I've got this whole account thing down but just in case: Do keep any pre order gear. Do keep any in game reward from the 26th. Need ps+ for ps4 online. Need to swap old psn for new psn on this site. That's everything right?
Well, everything is tied to your PSN id. If you make a new account you will lose all the stuff you earned on your previous account. As long as you keep your PSN acc. you will keep all your gear and items. And yes, you'll need PS+ for online.