I disagree 100% with this statement. If restoring from a backup causes issues, that means that iOS has bugs causing it to improperly handle data/settings from older versions. If old settings or data are incompatible, then iOS needs to recognize this and update/reset them as appropriate. And even if data is corrupted, iOS should recognize that and handle it appropriately.
This is really basic stuff - Error Handling 101. Always check for bad input data and handle it gracefully. The fact that Upgrade installs or restores from backup sometimes cause issues means that Apple has done a poor job of this. I would not want to use a product from any "developer" who does not understand this (I'm guessing that many/most at Apple understand it, but they are under enormous time pressure to get something out the door; it also may be that they just don't care, handling cases covering 80-90% of users and screwing the rest).
FWIW, I did a clean install of 8.0 GM, restored my backup (7.0.4), and then did a Reset All Settings. No major issues here (a few minor), and certainly nothing that could be blamed on old data. I kind of expected to go back to iOS 7 after verifying that my app works in 8 (yes, I'm a developer), but so far I've seen no reason to do so.
Even so, I would
love to do a true clean install (setup as new), except for one database that I don't want to lose: text messages / iMessages. Every other piece of application data on my phone exists somewhere else and can be easily restored separately (mail, photos, account stuff, etc). But the text message database can only be restored from a full iOS backup, and Apple doesn't let you restore individual pieces of the backup. Very annoying.
Those of you suggesting that upgraders should only setup as new are basically telling people to lose that data (and possibly other data), which is ridiculous.