What files should be taken into consideration for backing up when upgrading the pihole system?
Okay. I've seen that using the teleporter tool backups more than only the whitelists/blacklists.
When I'm setting up a completely new sd-card with pihole on it. Will the import of the teleporter-backup be enough?
It should be. Teleporter backs up the Pi-Hole configuration files.
If you have other customized non Pi-Hole files on the Pi-Hole host platform, you will need to back them up separately as they are not included in the teleporter process. Examples include /etc/hosts, etc.