Price and convenience are relatively big factors though....
That said, wouldn't you say that moving to FF improves low light performance by more than the one stop lost going from 2.8 to 4...
kd
Given the same technology, a FF sensor should give about and 1/3rd of s top better low light performance. Crop sensors are iterated more frequently so can see efficiency improvements making the difference under 1 stop.
It is also important to realize that lens specifications are not exact, the FF lens may well be rounded down to f/4.0 as a description but the design is something more like f/4.2. Furthermore, when talking about low light performance what really matters is the T-stop, not the f-stop. The transmission stop if the actual effective light transmission value, this is t least 1/3rd of a stop slower than the actual f-stop but varies between lenses. Simpler lenses have a higher t-stop for the given f-stop, and thus primes can give much better transmission than a complex zoom.
DXOmark luckily gives the t-stop measurements, the Canon 24-105mm f/4.0 has a t-stop of only f/5.1. The Canon 17-55mm f/2.8 IS has a t-stop of f/3.4 (averages across zoom range). So the Canon 24-105 is actuall over 1 stop slower than the 17-55mm f/2.8.
So, given equal sensor technology you get about a stop and 1/3rd more light gathering ability in a FF sensor vs crop (slight differences between Nikon and Canon). Moving to a FF camera with the 24-105 f/4.0 instead of the Canon 17-55mm f/2.8 on a crop camera will cost you more than 1 stop of light.
Depth of Focus and ability to throw the background follows the same ratios.
Thus, you are back exactly where you started.
And if price was important then why on earth would someone move from a crop camera to a FF when it involves skimping on lenses?
I am not saying the 24-105mm is a bad lens, it is a great walkabout lens on a FF camera if you already own some fast primes for serious everyday shooting. If you are going from a fast 2.8 zoom and/or fast primes on crop to a slow 24-105mm on a FF camera then you are not progressing anywhere, except you now have big, heavy and expensive lenses and cameras that do the same as your older setup..