I've recently did it. I've never looked back. Though I do miss the stormwind scenery instead of the dry orgrimmar.
But horde has got so much love in 5.3, I can make-do.
Faction change only if you are bored of the Alliance. I was Alliance only player since launch until few months in Cataclysm. I loved the change, but I also wanted to be an Orc, so if you're thinking of changing just because of your racials, then don't.
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I changed to a Blood Elf a few months ago after playing only Alliance since the beginning of my time in WoW. The only thing I miss is Stormwind.
100% guaranteed that the racial pendulum will swing back to Alliance next expansion.
I doubt that 1 out of 1000 players who changes "for raiding/DPS" actually does more than .25% better DPS as a result of the race change.
As someone who has played both, though my highest alli is 68 to be fair, I can definitely say that horde is much better. Cooler races, better mounts, Bloodlust (how it should be, just like your mama made it), and also the beauty of Zepplins which are by far the best cross continent travel option. and you get to do the Barrens and hang out in Crossroads!
I've played both factions for years, tho Alliance has remained my "Main" faction since I started and i've really no desire to change.
You must show no mercy, Nor have any belief whatsoever in how others judge you: For your greatness will silence them all!
-Warrior Wisdom
*chants* "One of us. One of us" *chants*
In seriousness if you're a DPSer go troll, healers go Panda. Disc Priests go troll.
Faction change won't do anything to those achievements... you keep them but lose the rep etc.
As for the actual question my guild did this a week or two into ToT. I had been playing essentially alliance only since vanilla and the change has been fine, the racials are nice some of them are actually quite strong and can give a decent dps increase. SW is better then Org as some have said. I find it strange you would just randomly change tho I'd say try to get recruited by a guild before you change. Generally horde side is more mature. Also make sure to not fly into the wrong shrine...
---------- Post added 2013-06-15 at 12:02 AM ----------
Horde has always been better they will stay better unless Blizzard streamlines racials. Also doubt all you want but I can guarantee people do more than just .25% more dps after switching(especially at a rate of 1/1000), but stay ignorant either way doesn't matter.
Right now I'm horde because my friends play horde, and its pretty much the only place to get competitive PvP (tichondrius). If it was up to me I'd much rather be alliance, I just feel more at home as alliance. I would much rather chill in stormwind or ironforge than orgrimmar or something. Also would rather hang out in elwynn forest than durotar. This is just my opinion, but since you're in those areas the most it would make sense to pick a place you like to be. Back when I was alliance I pretty much hung out in Ironforge / Stormwind / Elwynn forest all the time
Aside from the beast bonus, none of the racials are a significant change.
And if you really want to pay $25-50-100+ and walk barefoot with a ridiculous hunch so that you can be server #8 instead of server #9 as long as a tier has a beast clockblock in it, that sure seems worthwhile to me so go for it.
If you like Alliance, you might as well stick with it. Min/maxing is extremely overrated, especially when it comes to insignificant things like racials.
if you're doing it to get the extra dps from the troll or orc racials (I guess maybe goblin?) you won't like it. I can't imagine why the extra 30 dps or w/e it is would be worth $25 to xfer ($55 if you are changing servers too), and to leave behind all your ally friends and guild.
Do it. Trolls are best.
Currently Procrastinating
Ask any Blood Elf player. They're most likely an ally who switched Horde.