I've been asking myself about that for a long time. Do we really need to have the Season 1 saves in order to play Season 2. I mean, I have a problem with importing my S1 saves and I'm wondering if we even need season 1, because what happened in the past, happened... idk. What might change? I don't think that choices will be based on season 1 choices.
It looks like your S1 saves are only needed to show you in the preview what choices you've made and to actually remind you. Am I right or not? I don't know how to fix my problem with my saves, too.
EDIT: I haven't played 400 Days though. Does it have anything familiar with S1? Will it influence on S2?