Puppet users - Jan 2014 - Upgrading from 2x to 3x while simultaneously learning Puppet

I'm new here, and to Puppet also. 

I've inherited some Puppet 2x code in an SVN repo at my work, and have the 
daunting task of sorting out whether we can/should use "what we have",
or
if we should upgrade/rewrite everything from scratch on Puppet 3x. 
Obviously there are pros and cons of each approach. We have to manage about 
40 servers with the setup.

*Are there any dead giveaways to tell what version of Puppet this code was 
written for?*
In analyzing the puppet code that I have access to, it appears it was built 
for Puppet 2.6 or 2.7 but I can't tell for sure.  (Of course code comments 
would be great if there were any.) Does it matter?

*Anyone have any good puppet 2x to 3x upgrade guides/notes/links?* 
What would be killer is a complete list of changes and example code like if 
you did it this way in Puppet 2x then this is how you do that in Puppet 3x. 
Wishful thinking maybe.

*Do any meta-data upgrade tools exist?*
I have a lot of /extdata/ folders containing CSVs. I assume that this 
should be re-done with Heira for Puppet 3.4. I've read the Puppet 3x 
upgrade docs and lots of blog posts about upgrading puppet, but it doesn't 
mention much about upgrading your own Puppet code and data sources.

*Should I start from scratch?*
I see here that the puppet code I'm looking at was built by hand for SLES
&
Zypper with a custom RPM (I don't have access to) and we're using a 
different OS now. (CentOS mainly), so I'm not sure there's really any
value
to "what we have" beyond study as example code of how things used to
be
done.

*How do I tell what files, services, packages are managed by Puppet?*
I've found a few tools that scan puppet code to find resources (files) 
managed by puppet, but I'd also like to know which packages, services, 
users and ssh keys are managed by puppet. This is on a VM we have running 
Puppet 2.6. Suggestions here would be very helpful.

Ref:
http://somethingsinistral.net/blog/the-angry-guide-to-puppet-3/
http://www.olindata.com/blog/2013/12/case-upgrading-pre-puppet-3x-without-roles-and-profiles-rewriting-instead-refactoring

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