Ok, just for testing i brought up a copy of the Alfresco-VM to the new domain and created a user whith the same userename as in the old domain - voila, it works. So i guess Alfresco works only with the sAMAccountName so the users haven't to be migrated. Creating them with their old usernames should do the trick.
Well, but now i run into another problem: the new company should use its own naming convention, so if all users get login names wich differ from the old ones they won't be able to login anymore. If Alfresco is configured to use the new OU structure and the new groups, the won't get their self modified dashboards after login. But Alf Share shouldn't be the problem, all access rights are granted via AD groups. But what's with the Alf Web Client, if there has anybody setted its own rights for workspaces?