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The update from a kde version to another could generate problems that are sometimes fixed with a user profile reset, deleting the profile files manually. A migration tool could be an automatic solution, it would detect the old settings and it'd re-create the new profile files without
loosing any previous configuration set by the user.

I like this idea. It is kind of "create backup of user's configuration files and overwrite unwanted settings ... ".
I guess it can be done manually but such an option would be of great help, because especially new KDE users have trouble to find out where KDE, plasma etc keeps all configuration files. Would be great to have one tool that would allow for example to mark what user want to save or mark all settings and backup. This would also help if someone wanted to migrate profile to other machine. I would just create a list of directories and files that are vital for KDE settings and option to mark them to be included (something similar to how Bleachbit looks) or mark all. For example:
Theme section:
/home/user/.kde/share/apps/desktoptheme/ → "mark it" field
Akonadi section:
/home/user/.config/akonadi/ → "mark it" field
Plasma section:
... → "mark it" field
Maybe not the best examples. I don't even know where all these config files are located.

Perhaps some kind of compression would be possible, like tar.gz, so that it could be stored in one file. This way I could send all my KDE settings for example by email and another person would have the same KDE desktop as I do in a minute.

I will vote for it when possible.

I'd also add possibility to backup list of all installed applications, something similar to Mint backup tool. Actually this list can be done with one command, so that on the other computer even the same programs could be installed with simple option. But perhaps this could be another option and another separate tool.

Yes, exactly what I thought. It'd be great also when kde is updated and launched for the first time, so you can choose to reset the configuration files or to save only specific settings.