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I can see that you have spoken with our telephone support teams a number of times over the past few weeks regarding this issue.
We would always suggest when doing a Migration to migrate the same version you are running on your 'source' machine first, and then upgrade once done. Having said that, you can certainly migration from AO 2017.0 to 2017.1 for example, without an issue.
The "database failed to upgrade" could be either the tax or PM/Framework database - depending on what the dialog displays - and what is present in logs.
If this occurs, its always best to speak with our support team so we can ensure the upgrade of the db happens correctly - if it doesn't, then things can potentially not work going forward.