"will it acknowledge if you were a high level but not quite 60? "
You will get bonuses, but you'd get better bonuses for lvl 60. It sounds like even if you finished the game with a lvl 30 character, you'd still get some kind of bonus for importing him.
You also get bonuses if you finished a playthrough with the Rich achievement unlocked. I'm guessing that finishing the collect-a-thon quests will get you something too. (They damn well better, anyway, I've made sure to do them with each character I'm importing.).
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