“Has anyone felt that AIPCA reviews your prior test score when determining your current score?” – Nope, I don't think so.
I'm assuming you're talking about a failing score received in the previous testing window, right? So, if that's the case, then AICPA makes sure that you receive a DIFFERENT TEST in the next testing window, especially with regard the sims. What I've noticed that the MCQs' relative weights also changed from one test window to another, but I can't tell you if it was correlated with my previous test performance. But they certainly have lots of various testlets with different weights (check the CSO percentage intervals), at same difficulty levels. That's why some candidates say that ‘it felt like a totally different exam'.
But “they” (BiG Brother, aka AICPA) keep track of all your scores in their databases (both ALL failing and passing scores). So, a passing score doesn't remove a previous failing score from their databases. I've wrongly inputted my previuos NTS# and I was able to see my score (I freaked out!).
The other assumption that “they keep track what university you attended” is also an extremely dubious one. I know a lot of international students (with edu. credentials received from other countries) that were able to pass the exam on the very first try.
I've got two 88 (first try), one 87, an then stumbled upon a 74 – I don't think the university had to do anything with my last failing score. Why “they” let me pass the first three exams then? It was just an unfortunate situation, namely – poor time management that led to a 74. I've learned my lesson the hard way… Then, I passed that same exam during the next testing window. Just worked on improving my time mamangement, not my overall knowledge or whatever. You have to be a good test-taker first of all.