It depends on what you want to test with your POC. If your goal is functionality or you also want to perform load and performance tests.
I would say give your DB the most resources (especially RAM) as possible, since the Publisher and the CM will slow down based on lack of DB resources.
Next, I would give resources to the CM box, because the Publisher runs there and is very CPU hungry.
Finally, I would meet the minimum requirements for CD, but if you're not performance testing on the frontend then you should be fine.
Note: You might want to setup 1 additional machine as a publisher that can be 'turned on' for the initial bulk publish. You could also connect this publisher to Dev first, then later to Test, to help make it faster. Small warning - 1 extra publisher will put extra strain on the DB resources, but you will be able to publish almost 2 times as much content in the same amount of time.
One last point: Tridion 2009 is 5.4 on a Tridion internal level, whereas Tridion 2013 is 7.0. There were big changes in architecture between 5.4 and 6.0. Between 6.0 and 7.0 the architecture is more or less the same and people will not hit many upgrade challenges. Between 5.4 and 7.0 expect some upgrade challenges with regards to any extensions or TOM API calls, and to carefully test your Content Broker queries. Check out my article here for more tips.