no biggie, just wanted to clarify.

so i watched sk8's ending where he said you need the upgrades. you don't. when he saves his game at 8:31:14 on the video, he has no recent save data. and when he opens up the load files to check at 8:31:25, he has the 100% save file before getting the upgrades. the other two files are auto saves that were created before he did the final graffiti art.

so no you do not need all the upgrades.