I recently completed our upgrade to Rails 4. Below are various notes and links that may help you if you are upgrading your application to Rails 4. YMMV.
There is a good Rails Guide on upgrading, with a specific section on upgrading from Rails 3.2 to Rails 4.0. First, a bit about our specific application and the technologies used, pre-Rails 4 upgrade:
- Rails 3.2.14
- Ruby 2.0.0-p247