I just did a 190 something desk move, If your doing it all by yourself, I personally would say do it in the switch, if you have some minions that are helping you, changing jumpers is quicker. A few guys on the floor with different toned toners and a guy or two at the cross connect panel, one one guy works with the other on the floor over walkie talkie, one tone for where the phone is, and one for where its going, swap the pairs. Our hard part is keeping all the phones plugged into their original socket while the guys are moving desks around, then get the closest phone thats on the floor on a desk, start the phone swapping madness!
Most places have it pretty easy with marked jacks mounted in the walls so you can actually plan a move, ours is all one open space with raised flooring. We have cat3 coming out of the floor everywhere with jacks all over the place, and when we move them we have to pull floor tiles and move them around with the phone cable and all, one day jack 3 4 and 5 may be here, but after the move its about 12 feet over at a different pod of desks, not fun....
Like GHTROUT said, i would swap pairs with all of the ACD phones first, get them out of the way, you don't want to swap them in the switch usually, unless your moving people between buildings or something where you cant swap pairs.
