Please, which version are you upgrading from, and which version are you upgrading to?
Can you post this again, but showing exactly how it is specified in your php.ini? There are subtleties that I would like to check (for example: 256MB won’t work, it should be 256M).
Please also check that these values are effective by going in Admin / Diagnostics / phpinfo and verifying.
Then, a couple more advices:
-
Before re-attemtping any upgrade, clear the entire
cache/upgrades/tempdirectory. -
check your PHP errors log (the one defined in
error_logentry inphp.ini). I bet you will find an error there related to `SplFileInfo*. If that is the case, then please follow the instructions in the post below: