I have seen some suggestions that ME2 bonus content is carried over into ME3, but I can't seem to find any details as to what might also make an appearance. I spent a lot of time collecting ME2 bonus items through the various online promotions, and I'm wondering which (if any) gear will be available in ME3 and how to access it if so?
Nope. Absolutely none of the bonus armor items carry over between games. On the other hand, all of the bonus armor items are available to be purchased again, even the Pepsi promotional items that were hard for non PS3 users to get their hands on.
Agent86 corroborates that here: Do I need to have downloaded the Cerberus Armor in mass effect 2 in order to buy it in mass effect 3?