Due to the game being built off from Innocent Sin, there's a large amount of content from Innocent Sin that goes unused.
All of the Shrines and burned buildings from Innocent Sin still exist in Eternal Punishment, although unused for story reasons.
Along with that, there's more leftovers such as:
All of the starter Personas and Ultimate Personas from Innocent Sin except for Maya and Tatsuya goes unused. However there's no leftover of the Innocent Sin version of Artemis, meaning they were removed as to replaced with the Eternal Punishment version.
Most of Innocent Sin tracks and voiced dialogue are still in game and can be accessed with the use of the debug soundtest. However, the game will crash if you attempt to play Innocent Sin voiced dialogue in the US version. But the most interesting thing is that Innocent Sin battle, Boss, Final Boss, and Knights of the Holy Lance theme are labeled as Old Battle BGM1-4 in the debug soundtest, as they were from the previous title.
The most notable enemies in Innocent Sin known as Nazis are still in the game. They can be seen from changing the enemy sprite with an enemy via battle debug. However, they don't have any of their enemy data as it was removed.
Depsite the original PlayStation version of Innocent Sin never being localized, all of the exclusive content that's available when you have Innocent Sin data is still in the North American version, although unused. This includes dialogue from Metal Eikchi and Lisa, along with Yukino and Anna appearing in a flashback.
left Using the following Action Replay / GameShark codes in the US version of the game will replace all shop and Velvet Room menus with a test menu that contains almost every possible shop menu selection at once:
D0097000 0200
800971CA AC40
Using the debug patch (see in the debug menu subpage) will add the "Debug" option to this menu as well, allowing you to change some parameters of whichever shop you're currently visiting.
All of the Persona 1 characters in Eternal Punishment retain their names from Persona: Revelations in all versions outside of Japan. Example would be that "Kei" was renamed to "Nate".
In the Japanese version, if you had save data of Innocent Sin, it would affect mild things in Eternal Punishment. This would include carrying over Tatsuya and Apollo level and stats (such as Apollo being void to dark if you had Innocent Sin data), Tatsuya's and Katsuya's last names changed to the one you named at the beginning of Innocent Sin, cutscenes changing (Anna and Yukino's scenes as an example), slight differences in dialogue (Tatsuya calling Lisa as Ginko instead), along with exclusive items that can only be obtained from having Innocent Sin save data. However, due to Innocent Sin not being localized, all of this goes unused in the US version of the game.