Upgrade process will update some files but these files also exist in custom/ folder. Please review the changes before continuing:

I explained this in that thread you linked:

There is no way around it, some manual merge process is required.

The only thing I would add is that if you start actually doing it, you realize that most of the files mentioned contain irrelevant modifications, or are files that get consolidated in QR&R anyway (so you don’t have to do that work), and so most of it can be safely ignored.

It’s just that for production systems, you need to make sure and examine each one.