While they have said for certain that some things will carry over, I don't think many of the alterations to land will. But, what they have said will carry over, is changes in your character's ranking in society, going from a mere adventurer all the way up to king. If I recall correctly, you are even able to access KoE if you manage to become baron tier in VoE.
It would follow that any settlement changes, like building a new town, or destroying one, will affect CoE in some way (the destroyed town, may be mossy ruins for instance). It would also only make sense, that if you manage to become a baron, that you have a town of your own, or if you manage to lose your town by the time CoE comes out, that you lose your baron status. (This is a hypothesis, not a known fact.)
But, I think it would be a good idea for them to reset any resource gathering, with the idea that the passage of time has done away with those changes. Just to avoid causing problems with the limited resources of CoE being heavily used before CoE even starts.
