In the CMS migration guidance that we have delivered so far, we talk about what to look for in your existing apps, how some concepts change, and then about changes in the API. But, we never show you actually how to migrate a site.
We are working on a whitepaper that will walk through how to migrate the Woodgrove (sample that shipped with CMS 2002) to MOSS 2007. This is the "Hello, World" sample for CMS. We will start off using the CMS Assessment Tool, then we will show how to use the content migration feature in MOSS, and then how to use Sharepoint Designer and VS.Net 2005 to migrate the code. At the end of the paper will be a working example of Woodgrove on MOSS. We will include the sample code with the paper. From this paper you will be able to see where the different artifacts exist and some of the design decisions we made.