Jmarcwsp1,
If I had to guess I would say that the IP Networking would get 3 more licenses to get to the default 6 for not having purchased IP Networking. As for the IP Enabler license it would not be added by default, but you would most likely get 48 Category E licenses to allow for a full Base CS Controller.
If you already have the SWA up to date then you could change their license to 6.0 and then right before you download it there is a screen that tells you what it would have. If it isn't what you want then don't download it and change it back to the earlier version.
Thanks,
TE
P.S. I just looked at one we did the other day from 2.3 to 6.0 and the IP Enabler license said No on it. As for the 6 IP Networking licenses I would have to be in the system to see what it has as the license just says No, but by default in 6.0 that would be 6 licenses.