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Transfers what?

your account is a PSN/SEN or also knows as a Sony Entertainment Network account, you will be able to use your account across all of sony's services i think. so yes your account will continue as normal from ps3 to ps4.

Bare in mind ps3 content is ps3 content & it will not work with ps4.

PS+ is a service tied to your account so regardless of where you get it it will work across all consoles for the price of one too.

Thats true...purchased ps+ on ps3 and also have it on ps vita and ps4....