Yes both of those. You can make wishes to get 3 unlock-able characters only able through the dragon balls also get a costume and goku's power poll. The only way to get those items and characters in game are through the dragon balls. Other things included wishing for 500,000 Zeni, to level up, to get super skills and ultimate skils (there is no list as I am aware you are just given one and you can wish for them 3 times to get all of them), you can also wish to re create your character, as in looks, name and voice like in character creation.