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Taproot (bech32m) and Segwit (bech32) are very close in fees. It depends on your inputs and outputs count. As you get more of both Taproot becomes cheaper, but as you get less of each, Segwit is slightly cheaper.
Taproot fixes a bug in the bech32 checksum but most of the savings are in multisig transactions.
No need to move UTXOs.