Jivtesh does a great job of breaking down how security upgrades from GP 9 to 10. Do you migrate or start from scratch? Just about everything you want to know is illustrated for you.
My take is that when possible, you start from scratch. When that's not possible, you migrate with a specific timeline to move security from the migrated model to the new security model.
The problem is that too often we only manage around pain so once the upgrade is done, we don't feel the pain of a bad security setup. Until of course the auditor's induce pain next year, or someone uses extended access to do something bad.
This is one of those things where you'll be better off tackling it and getting it fixed for the long haul, whether that means starting from scratch or including security adjustments as a post live option in your upgrade plan.
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