Let's say a friend of mine plays his epic account on the Ps4, could I then connect this account with Xbox and then play at the same time but separately at the same time without any restrictions for one?
No, that will not work
I'm not sure if you can register the account on both platforms, but at the same time you can't play. Since I have no experience with the Xbox, I do not know exactly if you can register another Fortnite account on the Xbox if this is already registered with the ps4, or if it runs like the ps4. Ps4 automatically creates an account for each user on Fortnite and other games if you do not log in with someone else. The ps4 does not allow two users to log in with the same Fortnite account.
Cross-platform, you'll need to apply for a mine account at Epic.
Disadvantages or dangers:
The account could be damaged
It takes several days
The procedure is demanding
As a result, the account (in this case Ps4) is no longer useful. So on Ps4 is inaccessible and activated in Xbox
Man accounts are not at all merge?
On request at epic games already