It's all to do with the 'BLES-XXXXXX' or 'BLUS-XXXXXX' code on the box… That's why some DLC says 'you must be using disc X for DLC to work' on the PSN store…
As long as the serial No. on the disc corresponds to the DLC, it should work on any account… As your HDD wont worry about regions etc. as such.
I think… 
**EDIT**
And i think it's correct you'd need to DL US DLC from the US PSN store but once it's on your HDD it will play on any account.
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