Is the current Iraqi Army comprised of the same soliders USA fought in 2003 takeover?

The Iraqi national guard was disbanded in 2003, anyone that was in Saddam's army is no longer a soldier (as far as I know). Some of the senior leaders however are in the new army, because most of them were against Saddam since the beginning. To answer one of your other questions: no, enemy soldiers are not punished to fighting against us unless the have committed some sort of war crime. hope this helps.