We use Sass, but not Haml. We have been on Sass for a couple years, so it wasn't much of an impact to the upgrade in that regard.
Looking through our git logs, I believe early September is when we really started to look at Rails 3 in earnest. We landed the branch in the second week of November. The code work was a solid month plus, and we spent nearly as much calendar time, and probably more actual person-hours, in testing and fixing thereafter.