(adsbygoogle = window.adsbygoogle || []).push({}); Do I transfer my SC account or ps3 account? Also, what if it has been signed in on ps4 but never played GTA. I noticed in @Jesse The Elf's guide he mentioned transferring the PS3 account.

The PS3 account MUST be linked to SC. If you're transferring from PS3 to PS4, just log into the account and it should transfer just fine. For cross platforms, log into the SC account.