Although there is no calculation according to The Answer Monkey, I will tell you that we moved several thousand users in less than an hour without messages.
I would also suggest that you plan to create a placeholder user for the AA import. Any AA's that point to users should get this placeholder user. Then import all the users. Then reimported the AA's and overwrite the pointers with the proper destinations.
You do need to plan the import properly if you are going to have PTs and CSS's in the new system. I think they are great for segmentation. You also have to import according to user template if you need to set things that can not be done via Bulk Edit or Class Of Service (I also highly recommend CoS use for future edits and MACs)
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