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Since all ePUB3 readers can read ePUB2 there is no reason to 'upgrade'. All the changes with regards to supported CSS and HTML5 are in the specs on the IDPF site.
Please read those and look at the site of Liz Castro. She has some example ePUB's in ePUB3 format.
I really hope you don't expect that someone will provide everything for you on a silver platter do you? How will you ever learn then.
That being said, I also cannot help you. I have never embedded audio/video in an ePUB and don't plan to do that for a very long time.
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