Admin approved form from MOSS 2007 get deployed as features within the 12 features hive under folders named with GUIDs. These need special handling to be moved to SharePoint 2010. The following steps need to be performed.
a) Export the Admin approved IP templates using stsadm command.
using stsadm -o exportipfsadminobjects command export the IP forms to a CAB file.
b) Import this into the SharePoint 2010 environment using the Windows PowerShell 2.0 Import-SPInfoPathAdministrationFiles cmdlet.
c) Check if the files are imported correctly by browsing to the Central Admin –> Manage Infopath Form Templates.