I've run some numbers, and here's the best way I can figure of doing this, pre Matrix book:
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Upgrade cost:
DR = new rating x 10000
Avail (3 x new rating)R
Attribute = new rating x 3000 (1-3)
Attribute = new rating x 5000 (4-6)
Attribute = new rating x 8000 (7+)
Avail (2 x new rating)R
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Upgrades have to be costed sequentially (from 2 to 3 then 3 to 4, etc), so the cost of upgrading an attribute from 2 to 4 would be (3x3000 + 4x5000) = 29,000.
There should probably be some minimum device rating for any particular attribute array, but for the life of me I can't figure out what that should be. Here's my best stab:
The minimum attribute in the array must be greater than or equal to the device rating. For example, if you want to upgrade an Erika MCD-1 (DR1, 4 3 2 1) to DR2, you must first raise the least value in the array to 2 (costing 20,000 for the DR upgrade, and 6,000 for the attribute upgrade).
The maximum attribute in the array cannot be more than the DR + 4.
Each individual upgrade requires a Hardware + Logic [Mental] (New Rating, 1 day) extended test to complete.
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Upgrading a commlink into a cyberdeck:
A commlink can be upgraded into a rudimentary deck by reseting its Device Rating to 1, and then distributing its former device rating into an attribute array as evenly as possible. You must also add a sim module (preferably a hot-sim module). For example, a Hermes Ikon (DR5) can be converted into the following deck: DR1 (2, 1, 1, 1).
This is done with a Hardware + Logic [Mental] (Commlink DR, 1 day) extended test, and requires (Commlink DR x 100) nuyen worth of electronics.
The commlink must be of at least DR 4 to be converted.
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Warning: In all cases the above is overall more expensive than the price gap between two decks -- that is, to upgrade the Erika MCD-1 by the one attribute point needed to make it essentially a Microdeck Summit costs 9000 nuyen, where the price difference between those two decks is only 8,500 nuyen. Only a 500 nuyen difference, but that number goes up pretty steadily. I think the most egregious entry is the Shiawase Cyber-5 to Fairlight Excalibur upgrade, which costs 20,000 more nuyen than the price difference.
It is, however, much cheaper than hocking a deck at 1/3 cost and then paying the difference for the next step up.
Regarding the commlink conversion, upgrading a Transys Avalon (5000 nuyen + 600 in parts) to Erika MCD-1 levels is 44,950 -- 49,950, or 450 nuyen more than just buying the Erika off the shelf, which I think is a pretty good fit.
The Hermes Ikon is a little rougher at (3000 + 500) and then 50,350 in upgrades -- 53,500, or 4350 nuyen more. The Erika Elite is an even worse choice monetarily. The Fairlight Caliban is the best choice, coming out slightly cheaper overall -- but those better commlinks have very high Availability, which has got to be worth something.