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There is no straight forward answer to your question mentioned in point 1. Fusion is developed by combining best features from EBS, Peoplesoft and JD Edwards. As of now, I have not found any note that provides comparison of features among these modules with fusion.
For Point 2, Fusion has completely different mechanism for reports. Most of them are based on configurations (this includes complex data extracts, reports, dashboards and interfaces). There is an option to provide SQL statement for each report and get it in fixed-format report.
I am not sure if there is any method or mean to transfer existing EBS reports to fusion. As per my findings, you need to create each report from scratch in Fusion (and this takes much time). You can attempt to re-use existing queries for these reports (in some cases, tables are changed).
Finalyy, there is no method to "upgrade" EBS to fusion. you will need to do full implementation approach (including data migration part as well).