Start Narutimate Accel 2 with a Narutimate Hero 3 save data and you will have all Narutimate Hero 3 characters and 100,000 yen.
Simply start Accel 2 story mode with any save data from Accel 1 and receive an easy 100,000 yen and characters from Accel 1 will be unlocked as well.
Finish the master mode and all of the side quests, and then go to the room where you first defeated Sasuke, access the blue aura there, and done.
To unlock the secondary form of all the characters, just beat the story mode. Then, in VS mode, push R1 to see the secondary form and select for it. This doesn't work on all the characters, only on the ones that have a secondary form in the anime (ie: Neji doesn't have one, but Choji does (his super pill form))
Naturally, this only works on characters that you've already unlocked (which should be all if you beat story mode)
Beat all of Gai's challenges (first option) in the training grounds.