For me, whether its upgrading from a previous release of aokp or to a different rom, I always wipe. Everything. Data cache dalvik and system. I have rom toolbox for my apps and SMS backup and restore for my SMS. Really, it only takes a few minutes to restore everything back to exactly like it was. I'd much rather make SURE everything is completely fresh and clean than risk running into an issue and then not knowing if its my fault for not wiping or the new rom/update. Just my thing tho.
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Phones: Samsung Galaxy S II, Motorola Atrix[retired]