Here's a PushSquare article on how to create a US account:
https://www.pushsquare.com/news/2018/12/guide_how_to_create_…
The price tag of 40.59$ is reached by using the discount code PSPLUSUS at the checkout and paying with Credit card, PayPal or Google Pay. Paysafecard payment method will increase the price by a few percent.
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If you have saved games for AU version of the games, they may not work on US versions. A small number of games have save game converter, but quite a number of them simply don't. Even if you have the same title, a re-download will be needed.
Free monthly games, while generally the same titles (but still different region versions), can at times be different titles between regions.