When upgrading your site to SharePoint 2010 from MOSS 2007, there is a significant difference in the user interface (UI). SharePoint 2010 has a new master page that includes new and changed components that must be taken into account when designing the UI. They are:
These factors may present a challenge when porting the site's look and feel to SharePoint 2010. The business may not have the time and bandwidth to accommodate the changes.
As seen in the upgrade from recipe 2, there is an option to preserve the MOSS 2007 UI in SharePoint 2010.
Then, as the organization is ready for the new look and feel, it can be applied at a site level or at ...