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John, to address your two questions.
1) Local resources can have actuals “added to them” if the PM updates the task %Complete field. Even when using timesheet single entry mode, this can still happen because when the task only has local resources assigned, single entry mode still allows % complete updates to the task. Once an enterprise resource is assigned to the task, single entry mode will now disallow use of the %Complete updates on that task.
When the PM updates the %complete, project assumes that the planned work happens exactly as planned and converts planned work to Actual work up to the %complete point specified.
2) When you add an Enterprise Resource using the Build team function, you can select the enterprise resource and in the Build Team window (also in the Assign Resources window if the enterprise resource was already added), you highlight the enterprise resource on the left, the local resource to be replaced on the right, and click the Replace button. This is actually a very nice feature that works great. When you click replace, all remaining work on the old resource is moved to the new resource on every uncompleted task the old resource was assigned to. If the old resource had actuals and remaining on a task, the actuals stay on the old resource and only remaining work moves to the new and as a result, the task now has both the old and new resources assigned. If the old resource had no actuals (just remaining), the old resource is removed and replaced with the new resource on the task.
Hope that helps