Hi,
1. Yes, same as bw hierarchy structure. but there some dimensions(bw objects) which are not part of hierarchy those need to designed under other hier name. because all object may not be added in hierarchy at ecc/bw side.
2.Yes restriction you can apply at any node level. you can play with reports if you have designed one. But if you have gl account and profit center at your model and hier strs then may be possible.
3. Not sure, as my guess, may not. because BPC report functionality is differ than Bex reports.
Thanks