We have an existing Drupal 7 site that we have developed a new look for. The new look was created on a development version of the existing site. We made some changes to node fields and added a few more views on the dev version. Here is where the debate exists, we are ready to move this updated theme to the live site and I think we need to just move the new theme over (ftp the theme files to the live site) and switch the DB on the live site to use the dev version (that has all the node field changes and new views). All other site files remain unchanged so with the new theme in place and the DB updated, it should just be a matter of changing themes on the Appearances admin page. It is being argued that we should delete all the files on the live site and copy over all of the dev files as well as the DB. That works as well but I think it is more than needs to be done for this. Both sites are on the same version core & modules.
Just wanted others opinion on this to see if I am missing something. Thanks!