I agree there are more rewarding challenges than doing the migration at db level.
One sorting order is in the thread Best practises
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There is no single truth and many times you don't do just one write of each type of file because of the dependencies and relations.
Like you can first jsut create the users and resources, then create the OBS and FOS and then write the resources again with the associations.
The same way with users and groups.
That is not a problem or too much work.
The areas where you have more work are the ones which cannot be written with XOG like time reporting periods, time slice definitions, job schedules,
calendars and non working days. Note also that both read and write are not supported in all cases.
Martti K.