For players who received restrictions to their accounts through PS3/Xbox360/Steam DX9 versions that purchase the Dark Souls II: Scholar of the First Sin (GOTY) versions on those same systems the restrictions will remain on their accounts as the same servers will be used (for both DS2 and DS2:SotFS on PS3/XB360).
For players who received restrictions to their accounts through PS3/Xbox360/Steam DX9 versions who purchase the Dark Souls II: Scholar of the First Sin (for PS4/XB1 or Steam DX11) the restrictions will not carry-over as these versions are considered NEW experiences and create new game save data on different servers (due to new gameplay mechanics/features). As such any previous restrictions on a player's account will not exist, however the Dark Souls II server team may monitor any previously restricted accounts more closely for any further violations of the End User License Agreement in these versions. If a player is found to be violating the EULA, similar permanent restrictions will be placed on their account and the restrictions WILL NOT be lifted.