Material Ledger activation during S4 HANA Conversion

Dear Experts,

Our Client has not been using ML in their present ECC.

They are now planning to move to S4 HANA 1610, most probably they are planning for Conversion & S4 HANA Go-Live before their FY end (Mar-2017) somewhere by 01-Oct-2017.

As we all know, ML is mandatory now in S4 HANA.

I also know the impacts of ML when we plan to activate it, during the ongoing FY.

May I please know if :

1. There are such pre-requisites, precautions, pros & cons, etc. when we plan the conversion ? Or
2. The System takes care during the migration/conversion.

Regards,

Hussein.