I think the biggest hurdle to upgrade is going from classic up.
Since it is a flat file system the biggest resource hog would be the time involved. Writing all of the posts and users to tables. Potiential hickups writing to tables.
Regardless of what forum software you go to.
After the initial change, it is not nearly so bad to upgrade.
In fact it takes me longer to make a pre backup that the upgrade.
lemme tell ya, for large forums it's near impossible to move ubb classic over to modern mysql forum software. yes, it can be done, but i don't have $5k or more to spend on getting that herculean job done via a 'consultant'.
i wish i had the hindsight to go mysql rather than a flatfile forum.