Here's what I understand as "absolutes" from the Skype FAQ on the topic - What happens when I merge my Skype and Microsoft accounts.
Will long time Skype users be expected to sign in with a Microsoft ID by the time Lync/Skype communication is finalized in June 2013?
If not, Lync users will only be able to communicate with some Skype users who are signed in with Microsoft accounts.
It will be frustrating trying to establish contact between Lync and Skype users. i.e. Trying to guide the Skype user through the process of signing up for and signing in with a Microsoft account.
For Lync/Skype communication to succeed in June, existing Skype users who are signed in with old Skype accounts need to be moved to using Microsoft Accounts. Old Skype logins will have to be retired.
This will not be a small task, but it may be necessary to ensure that,
'All Skypers can link with Lync-ers and all Lync-ers can Skype with Skypers'.