The Planet Cracker Plasma Cutter will be available to veterans of the series.
The article from the Dead Space website reads;
Do you still have your Dead Space 2 save file? If you do, you’re in luck. People that have played Dead Space 2 will unlock and receive the Planet Cracker Plasma Cutter upon reaching the first bench in Dead Space 3.
The Planet Cracker Plasma Cutter has slightly better parameters then the starting one and has all 8 circuit slots unlocked from beginning giving you an ever so slight edge against the Necromorph terror.