Once you have upgraded, then you will need to adjust items such as your header & footer and any modifications to the default stylesheet.
Of course there is nothing to stop you from setting up a temporary forum to customise these items, but it cannot run as a live forum unless you have a licence for it - but a temporary test one is fine (AFAIK)
I think as far as your users are concerned, I would tell them about new features that you might take advantage of such as the gallery.