No, the terms and regulations of the playstation network that you agree to, clearly states that you are not allowed to refund or transfer any funds from your account to any other.
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I purchased Portal 2 but accidently assigned the steam account to my sister's PSN account rather then mine. How, if possible, could I re-assign my steam account to my PSN account?
You can only do it on a japenese account, go on youtube and it will show you.
No, PSN cards can be used only once. If are from a different region and you need a PSN card that belongs to a different region since you have a different region account then you can buy the PSN card from online
If you make a Japanese PSN account, and buy a code for some money, it's on the PSN store. If you can wade your way through all that Japanese. I think it might be a "PS1 Japanese Import" as well, but I'm not sure.
At the settings menu for the PS3. PSN settings are set in the master account after you are connected and logged into the account