CA Spool is being upgraded from v12 to v14. The checkpoint (ESFCHKPT) and spool (ESFSPOOL) datasets are defined for version 12. Can the same files still be used in version 14, or is it necessary to define (allocate) a new for this upgrade ?  If answer is YES, is cold start required ? 

Release : 14.0

Component : CA Spool

The same checkpoint and spool datasets can be used when upgrading from CA Spool 12.0 to 14.0. A WARM start is enough, there is no need to perform COLD or FORMAT starts.
This information is in the "Upgrade or Revert" section of the documentation:

https://techdocs.broadcom.com/content/broadcom/techdocs/us/en/ca-mainframe-software/traditional-management/ca-spool/14-0/installing/upgrade-or-revert.html