Hard to answer without such details as daily volume, latency threshold, resource availability, reporting requirements, platform and tool constraints, etc. A traditional ODS, where you import into and store a normalized structure before creating data marts from that, is great but not optimal for big data or real time analysis. A more modern approach, using a data lake in Hadoop or a virtualization layer, may not be feasible for your organization.
General Opinions:
1) re-normalizing does seem unnecessary from both a complexity and performance standpoint unless you have some ongoing use for the normalized data store.
2) Whether or not you build a traditional star schema or a graph or whatever should be governed by the reporting requirements and tools, not the source data format. Those sources will change, btw.
3) "Transaction" does not sound like a fact to me. A purchase transaction, e.g., could feed a sales fact, an accumulating snapshot for a sales cycle, a funnel conversion fact, etc.
4) I'm not sure whether "Account" is a customer, or a balance account such as a credit card, online payment service, bank account, etc. They imply different SCD types. In any case, Google will be sufficient to get plenty of information about building those dimensions.