Good question and required enough thought I almost thought to not respond
but here are my opinions:
Q1) seems odd and almost contradictory to say: "If a welding procedure has been qualified by impact testing for service at a temperature of −46°C in accordance with para. 323.3" and then follow on saying: "but the base material and weld material were impact tested at a warmer temperature in accordance with their respective material specifications,
may the weld procedure be used for service at temperatures as low as −46°C?"
How could the base metal and weld metal be qualified at a warmer temperature when the first quoted sentence is to stand? In any case, I would say for the base metal but NOT the weld metal see Note 2 of Table 323.3.1.
Q2). Would ordinarily respond with a "no" not required but if using a "G" designated filler then would respond "yes" same brand and batch number of material must be used.