Hi,
in short words I did:
1. install 1.0.5 on new machine
2. rsync /var/www/, /etc/ispcp, /var/mail, /var/lib/mysql
3. stop mysql on old machine, rsync changed files, and start it back
4. proper parts of: passwd, shadow, group and gshadow files
5. rsync /etc/bind and /var/cache/bind
6. do the upgrade to 1.0.6 version (maybe it can be done to 1.0.7 without 1.0.6, I don't know, I didn't wanted take a risk, especially because of my customizations mentioned above)
7. do the upgrade to 1.0.7 version
8. change ip in configs
9. migrate to imscp
every step till 9 worked (more less), but I have problem with imscp-migrate
I already fixed passwords in sql_user, but this one was easy.
But migration script don't like also entries in quotalimits table:
mysql> select quota_type, per_session, limit_type, bytes_in_avail, bytes_out_avail, bytes_xfer_avail, files_in_avail, files_out_avail, files_xfer_avail from quotalimits limit 5;
+------------+-------------+------------+----------------+-----------------+------------------+----------------+-----------------+------------------+
| quota_type | per_session | limit_type | bytes_in_avail | bytes_out_avail | bytes_xfer_avail | files_in_avail | files_out_avail | files_xfer_avail |
+------------+-------------+------------+----------------+-----------------+------------------+----------------+-----------------+------------------+
| group | false | hard | 4.29497e+09 | 0 | 0 | 0 | 0 | 0 |
| group | false | hard | 1.07374e+09 | 0 | 0 | 0 | 0 | 0 |
| group | false | hard | 0 | 0 | 0 | 0 | 0 | 0 |
| group | false | hard | 2.09715e+07 | 0 | 0 | 0 | 0 | 0 |
| group | false | hard | 0 | 0 | 0 | 0 | 0 | 0 |
+------------+-------------+------------+----------------+-----------------+------------------+----------------+-----------------+------------------+
5 rows in set (0.00 sec)
Could you advise what should I do there? Or I have to debug imscp-migration ?
I will post later whole process needed to migrate from ispcp 1.0.5 to imscp at new server, when I'll finish and make sure I didn't forgot about anything. 
[edited]
I also have many wrong entries at quotatallies. I tried to update quotatallies looking not so good columns with SET col=0, but still I have such entries:
select * from quotatallies limit 1;
+----------------+------------+---------------+----------------+-----------------+---------------+----------------+-----------------+
| name | quota_type | bytes_in_used | bytes_out_used | bytes_xfer_used | files_in_used | files_out_used | files_xfer_used |
+----------------+------------+---------------+----------------+-----------------+---------------+----------------+-----------------+
| ----- (here is domain, ofc) | group | 0 | 0 | 0 | 0 | 0 | 0 |
+----------------+------------+---------------+----------------+-----------------+---------------+----------------+-----------------+
1 row in set (0.00 sec)
which imscp-migration is recognizing as incorrect.