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It says that rail tracks have 2 AP per hex, I couldn't see anything specific on the tooltip for forest, heavy forest, etc.

Does this mean that the only impediment is the added cost in construction of the rails or road on difficult terrain, or is there an AP penalty on the road itself?

Terrain does not impede logistics over existing rails or roads.

When you build a road/rail the units ignore the AP cost to travel through that hex as long as the entry and destiny hex are connected by the same road/rail