#1. Yes. That is correct.
#2. I am not sure what you mean by “transcendental” kusala-mula p.s.
– There is one kusala-mula P.S.
– A Kusala-mula P.S. will be in effect ONLY when one does kusala kamma. That means no one below that Sotapanna Anugami stage can be engaged in Kusala-mula P.S.
– All others engage only in punna kamma. Those are “good, moral deeds” done by anyone without comprehending the Four Noble Truths/Tilakkhana/Paticca Samuppada.
– The same deeds would become kusala kamma if they are done with the comprehension of the Four Noble Truths/Tilakkhana/Paticca Samuppada. Note that even Noble Persons (Sotapanna Anugami through Arahant anugami) will not be engaged in kusala kamma all the time.
– An Arahant will not be engaged in either kusala-mula or akusala-mula P.S.
– Please read the posts referred to in my previous post too.