MBO sidecar in SMP 3.0 is nothing but a same setup as smp 2.3.x , that means you would have a its runtime (SAP control center is part of it) and MBO SDK (workspace).
An app develop off-line in smp 2.3 mbo, can i deploy and i still working, development new funcionality in smp 3.0 mbo ?
You can definitely do this.
if i want to create a new app off-line with mbo in smp 3.0, is it possible? or i have to create it in smp 2.3.
You can create a new mbo based app in smp 3.0 (MBO sidecar), but SAP doesn't recommend any new development on this sidecar offering. It is only for supporting existing mbo based app.
If you are planning to develop a new app (online/offline), go with OData SDK (for native) or Kapsel SDK (for hybrid) which is part of 3.0
Regards,
JK