Upgrading SBS 2008 and some questions

I am getting ready to upgrade an existing server running SBS 2008 to 2012 Essentials R2.  I currently only have 10 users (never more than 3 or 4 on at a time) and due to a very limited budget will be re-utilizing the same hardware so I'm setting up a swing server to virtualize the current SBS 2008 for a few days to make the transfer.  I understand the licensing with SBS 2008 but this is a very very temporary setup.

I have set up a few group policies on sbs and some file shares but no applications.  I am almost thinking as opposed to going through the migration steps it would probably be easier to just recreate my users and GP's as well as the shares.  In fact I think I can recreate almost everything in less time than preparing for and actually migrating.

My only concern is migrating exchange.  We use it a lot and everyone has their contacts and calendars in addition to emails. (No public folders just individual calendars)

Everything I read about migration deals with large setups as well as large AD setups.  I have neither.  I am looking for a simple (I'm almost thing exporting to individual .pst's and re-installing for each user) way.  I'm especially concerned with re-creating new users on the 2012 essentials and having the mailboxes migrate over correctly.

I truly feel if I can start from scratch it will give me a much cleaner set up and with so few users I have no issue with doing it.  Do you guys have any advice for me?  Especially how to handle exchange (cheaply)?

Steve