Tom, You've made an unequivocal non-recommendation of Audacity. For someone on a budget who is only re-formatting/migrating, presumably w/o "processing," exactly why shouldn't they use Soundforge? Deatils would be very useful.
For one thing...ESPECIALLY on a budget...Audacity is *FREEWARE*, which thus means a capital outlay of $0.00...! AFAIK, SoundForge is NOT freeware...which means one has a choice between laying out some cash, or illicitly acquiring a "pirated" copy...?!
As my song, "Money Talks," goes..."If money talks, it ain't on speakin' terms with me"...?!