While we don't have all the information as far as mechanics for souls yet, and I may be totally wrong here, but this is the way I see it...

A soul doesn't have any skills attached to it, only skill ramps from a previous life. That is why when you start a new soul you start again at the base line. A soul with a higher starting stat as you suggested would just have a slightly higher skill ramp for that stat. This may be wrong but this is the way I see it.

To your second question, passing over the obvious actual active account situation, I would assume the souls will be right where you left them when you died, some may have a higher skill ramp that others if you played them. Since in my vision the souls themselves don't have skills attached to them, they should not be changed. The skill ramps going into your next life will still be there gained from your last life. I may be totally off the mark on this one and if I am I am sorry but this is the way I see it for now.