Hi,
Check the below links. This will give you an fair idea on the impact...
http://scn.sap.com/thread/2063960
http://scn.sap.com/thread/1296993
http://scn.sap.com/thread/475856
You need to clear the delta queues before the upgrade, then you will not miss any delta and the extractors are also not affected by upgrade, unless if you opt for a new flow and buliding an EDW layer...
Thanks,
Nithesh.