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Does "mortal souls" include Fey? Dragons? Monstrous Humanoids? Aberrations? Native Outsiders? Magical Beasts? Animals? Do otyughs travel to Pharasma's Boneyard? Define "mortal souls."
Just that, mortal souls.
Immortals would be things like Demons, Devils and other non-natural outsiders. (Such as Tiefling and Aasimar)
Everything that isn't a true outsider* or elemental. Native outsiders like tieflings and aasimar are still mortal.
Fey and some mortal natives of the shadow or ethereal planes may or may not be exceptions, in which case their souls might be recycled within their native plane, or become part of that plane, etc. True fey of the First World, D'ziriak, Xill, and others for instance haven't been specifically addressed.
Yup.
I guess that includes all terrestrial creatures who can die a natural death (with the exception of elves, whose souls are rather recycled by the planet to reincarnate as woodland creatures, then back again as elves).