I came across a good explaination recently from Joel.

Snip….(from Joel’s blog – see his for more details)

 Next, what prescan is looking for… 

  • Customized
    site templates – You need to know which site templates have been customized for
    a particular site so you can verify the customizations again after the upgrade. Check
    out the site
    template upgrade kit for details on these.
  • Sites
    based on custom site definitions (if you don’t run the correct command for SPS 2003,
    you’ll see all your areas)
  • Unghosted
    pages – with URL so you know which sites to focus on (it won’t fail if you have these,
    just report them.)
  • Orphaned
    objects   Objects such as list items, lists, documents, Web sites, and site
    collections that have been orphaned.  Correct
    these before upgrading.
  • Custom
    Web Parts   Report the existence of custom Web Parts to the appropriate
    site administrator or developer before upgrading, to give the administrator or developer
    time to investigate.  
  • Sites
    that are based on languages or that use controls that are not installed, note these
    will result in failures if you try to ignore.