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Hi Broody,
It's important to recall a few things:
- You can go directly from 6.2 to 7.2 without stopping in 7.1
- MS SQL Server is not supported in CE version, even adding the driver. If you still need it I think there is a plugin for it in the marketplace (at least for 7.1)
- The error you show seems to be related with the liferay.home and server properties, please check them carefully.
I hope it helps.

Environment: Liferay 6.2 CE GA6 (Build 6205), Windows Server 2012 R2, MSSQL Server 2014, Java 1.80_211Issue: Error when attempting to upgrade from Liferay 6.2 CE GA6 to Liferay 7.2 GA1
I receive the same error when attempting to upgrade the database. Below are contents of the app-server, portal-upgrade-ext, and portal-upgrade-database properties. I have tried both backslash and forwardslash and receive the same error. Thank you.

app-server.properties:
dir=E:/liferay-7.2/tomcat-9.0.17
extra.lib.dirs=/bin
global.lib.dir=/lib
portal.dir=/webapps/ROOT
server.detector.server.id=tomcat

portal-upgrade-database.properties:
jdbc.default.driverClassName=com.microsoft.sqlserver.jdbc.SQLServerDriver
jdbc.default.url=jdbc:sqlserver://X.X.X.X:1433;databaseName=dbname
jdbc.default.username=myuser
jdbc.default.password=mypass

portal-upgrade-ext.properties:
liferay.home=E:/liferay-7.2
dl.store.impl=com.liferay.portal.store.file.system.AdvancedFileSystemStoremodule.framework.base.dir=E:/liferay-7.2/osgi

Upgrade.log Output:
.\db_upgrade.bat -j "-Dfile.encoding=UTF-8 -Duser.country=US -Duser.language=en -Duser.timezone=GMT -Xmx12288m"
JVM arguments: -Dfile.encoding=UTF-8 -Duser.country=US -Duser.language=en -Duser.timezone=GMT -Xmx12288m -Dexternal-properties=portal-upgrade.properties -Dserver.detector.server.id=tomcat
Loading jar:file:/E:/liferay-7.2/tools/portal-tools-db-upgrade-client/lib/portal-impl.jar!/system.properties
Loading jar:file:/E:/liferay-7.2/tools/portal-tools-db-upgrade-client/lib/portal-impl.jar!/system.properties
Loading jar:file:/E:/liferay-7.2/tomcat-9.0.17/webapps/ROOT/WEB-INF/lib/portal-impl.jar!/system.properties
Exception in thread "main" java.lang.reflect.InvocationTargetException
at sun.reflect.NativeMethodAccessorImpl.invoke0(Native Method)
at sun.reflect.NativeMethodAccessorImpl.invoke(NativeMethodAccessorImpl.java:62)
at sun.reflect.DelegatingMethodAccessorImpl.invoke(DelegatingMethodAccessorImpl.java:43)
at java.lang.reflect.Method.invoke(Method.java:498)
at com.liferay.portal.tools.db.upgrade.client.DBUpgraderLauncher.main(DBUpgraderLauncher.java:55)Caused by: java.lang.NoSuchMethodError: com.liferay.portal.kernel.util.ServerDetector.isGeronimo()Zat com.liferay.portal.util.PropsUtil._getDefaultLiferayHome(PropsUtil.java:255)
at com.liferay.portal.util.PropsUtil.<init>(PropsUtil.java:103)
at com.liferay.portal.util.PropsUtil.<clinit>(PropsUtil.java:343)
at com.liferay.portal.util.PropsImpl.get(PropsImpl.java:36)
at com.liferay.portal.kernel.util.PropsUtil.get(PropsUtil.java:31)
at com.liferay.util.log4j.Log4JUtil._getLiferayHome(Log4JUtil.java:247)
at com.liferay.util.log4j.Log4JUtil._getURLContent(Log4JUtil.java:256)
at com.liferay.util.log4j.Log4JUtil.configureLog4J(Log4JUtil.java:101)
at com.liferay.util.log4j.Log4JUtil.configureLog4J(Log4JUtil.java:60)
at com.liferay.portal.util.InitUtil.init(InitUtil.java:97)
at com.liferay.portal.util.InitUtil.initWithSpring(InitUtil.java:187)
at com.liferay.portal.util.InitUtil.initWithSpring(InitUtil.java:162)
at com.liferay.portal.tools.DBUpgrader.main(DBUpgrader.java:72)