In my opinion, it is probably easier to create scripts to build new printers. Let's take a look at the files involved in migration.
1. /etc/qconfig - this file contains all the queue definitions. If you are talking about a queue with a backend of rembak, then there are no additional files and these queues are easy to migrate.
2. The device files. If you are using any local serial or parallel printer devices, these will have to be created and not copied over.
3. Dummy device files. Things like JetDirect queues have a FILE = parameter in the /etc/qconfig definition. You would need to create each of these files with the correct ownership properties. These are primarily used as 'lock' files, and seldom if ever get anything sent to them.
4. The virtual printer files. The text definitions of these files are in /var/spool/lpd/pio/@local/custom. There is one for each virtual printer. If you have made any customizations to the virtual printer (for example made a landscape queue), then you would have to copy over this file or else make the same changes to the new queue. If you copy these files over, then you need to 'digest' the files which creates the /var/spool/lpd/pio/@local/ddi files for each as well as entries in the smit database files located in /var/spool/lpd/pio/@local/smit. I would rather see these rebuilt through digestion (I think it's the piodigest or any chvirprt command will do this) than to actually see these files copied over. The smit file grows and the old entries never get delected, but simply are not longer pointed to, so building new entries on the new system makes things smaller.