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Just to second what Mike said - it's always tough to speak in generalities, but I can't think of any benefit to this approach. Typically, 301s are the preferred method for changing URLs. If you just kill the old pages and introduce new ones with the same content, you not only may experience some short-term duplicate content issues, but you lose inbound links and ranking signals to those old URLs. Are you concerned about transferring a penalty via 301s? I'm just not clear on what the goal is here.