The latter isn't relevant - Facebook has full access to the data and likely has some major index to tie the two together. The simple communication data from Whatsapp alone is enough to find enough reference points for a high-confidence match with a Facebook profile.
As for the former, also likely irrelevant - Facebook has been keeping Shadow Profiles [1-4] for some time now, and whether or not you have an account, Facebook probably knows a lot about you just from what you/other people/your browser leaks about you. This information likely will just be amalgamated into the existing profile.