In general, there are always benefits to upgrading to a new version, it's faster, will be supported longer, will have fixes and new functionality, etc. Often it's more a question of whether they will be worth the upgrade time and cost for you. The answer to this is different for every GP implementation and it's typically best to talk about this to your GP partner or someone that knows the specifics of your GP implementation and what components and features you are using.
One very important consideration is that you will have to be on SP 5 of GP 10.0 to go to SQL 2008 R2. (System requirements:
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