Your situation sounds like ours:
I'm involved in a group that also has a site migration planned.
We have about 150,000 acs-objects, and are approaching 3000 cc-users.
We are moving from ACS4.0/Oracle8i --> OACS/PG. I'm currently looking
into acs-kernel differences between the two, which will, of course
impact data migration. I've just started and only know that there
are a few key differences like the groups table. No real advice just
yet. Just the thought that, well ... there are others doing the same.