I am also not sure why it matters - we switched 3,000,000+ lines of code from subversion to git, but the effort was not really correlated with LOC. The major ov

I am also not sure why it matters - we switched 3,000,000+ lines of code from subversion to git, but the effort was not really correlated with LOC. The major overhead of switching from subversion to git is the learning hit on the developers (though it is certainly worth it for many of the reasons described in the OP).