Our view
What changes when you go headless
The storefront stops being Liquid templates rendered by Shopify and becomes a React application you own outright. Catalogue, cart and checkout still run on Shopify through the Storefront API, so the commercial engine is unchanged — what changes is everything in front of it.
That buys genuine freedom: interaction patterns a theme cannot express, content models that live in a separate CMS, and a frontend that can serve more than one channel from one codebase.
How we scope it
The app stack usually decides the shape of the project more than the design does. Before committing to a timeline we audit every app in use, establish which have API equivalents and which need rebuilding, and model whether a staged migration beats a single cutover.
If the answer is that a theme will do, Shopify Plus is where that work lives. See platform migration for how a move is run.