There are around 48 views in the front end of Spree. By replacing all of them in your own application, every tie you want to upgrade Spree, you will need to determine what has changed between your views, and Spree's views between the two Spree versions, check if any templates have been added or removed, and then figure out how to modify your views to conform to the expectations of a new version of spree. This will be a lot of work.
I'd recommend you re-evalute why you need to change all of Spree's views? Take a look at the spree_fancy extension. They are able to completely change the look & feel of Spree while only replacing a small subset of the views, and using Deface to add content and markup where needed. An extensions like this would be much easier to port to future versions of Spree than if they had replaced all of the views. We manage many Spree sites, and have several significantly customized front ends, and have not yet had to resort to techniques beyond Deface, and CSS changes.
If your front end is radically different, and using the existing Spree front end will be too cumbersome, you may want to consider building your front end using the Spree API. The API is designed to have more stable inputs and output between versions, which will make upgrading Spree much easier.