I tried doing it with upgrades, but I think it's not really possible. Glitched without upgrades seems to be always faster than with upgrades. When you buy an upgrade the lag starts to dissapear and because of that the glitch doesn't work too well, forcing you to do an unnecessary level. Also if you were to get the perfect glitch (and skip directly to level 36), the only upgrade you would be able to buy would be either the click size or the bomb size, which don't really make that big of a difference. If anything, using upgrades would be only slightly faster but you would have to have insane luck to buy the purchase and still get a really good skip glitch. So yeah, I would personally delete this category, it doesn't make much sense imo except for showing off that you could do it, but whatever, it's a free duplicate WR anyway.
(Dumb me submitted to the wrong category, here it goes again.)