In D3D10, you do not need to restore your textures, buffers, or any D3D resources on the mode switch. One notable exception is the Backpackback clipboard links that need to be updated after calling ResizeBuffers (which should be done for optimal full-screen performance), but this is not so important for performance.
However, this does not mean that changing the regime is cheap. The mode change operation itself is very expensive both for your application and for the entire system (especially in Vista, DWM must be restarted). Win7 has improved significantly, so I suggest you play with it and see if it meets your performance requirements, but don't expect an instant transition.
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