A Unity 4.0 (or 3.1 for that matter) can live in the same Exchange 5.5 environment as a 2.4 box (there is no 2.4.3
did you mean 2.3.4? We went from 2.4.0 to 2.4.5 to 2.4.6
).
While the 2.x system writes a bunch more data to the directory than 3.x/4.x systems do, they do both agree on the tags that means a subscriber is currently owned by another Unity box and will respect that. So if you deleted a user out of the 2.x system you could then import them into the 3.x/4.x system no problem.
This is a very awkward migration strategy, however, in that you will lose all the users greetings, voice name, mailbox settings and all that further, and more problematic, the users on the 2.x system wont be able to easily message to users on the 3.x/4.x box and vice versa 2.3 didnt have networking at all.
If it were me, Id install a clean 3.x/4.x system into the environment and do a fullDBExport of the 2.x system and import it all in one shot this is going to be _much_ cleaner and easier for everyone involve than doing a slow bleed migration across systems.