No, the upgrades have their own stats which you old items take on when you upgrade them. Its worth paying attention or you may be dramatically dropping your intellect (e.g.)
Its why you can also upgrade armour that is already 36 light. If Xûr's version has better stats then you can upgrade the discipline etc.
I have your thread saved because its the most thorough and informative. (the comedy elements need a refresh though!) but its the one aspect you are missing. Please add the upgrade stats if possible, I'm at work and need to plan!
Don't worry if its too much hassle, I greatly appreciate your efforts already.
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I'll do it next time I see Xur as I'm not online at the moment. Or at home for that matter