It is not that I am not willing to upgrade, just not yet. A bunch of the plugins I am using do not support 2.3 yet and generally (not specific to XF) I tend to wait with major updates a bit until the dust settles and potential issues have been identified and fixed. 2.3 is such a major update (despite the . version number), however, since a couple of days XF 2.3.2 is available, so the dust is probably starting to clear already.
However: This update will need sorrowful testing in my environment, so it will cost time (alone checking plugin compatibility is a major task, the more if you have to do it again and again it you do it too early, let alone testing the new version intensively) Probably there will decisions need to be made which plugins to replace or to get rid of to be able to upgrade. So it needs a good timing to find a "perfect" moment where it takes the least effort: Not too early (as it will create unneccessary work), not too late (as you will be too far behind the wave, which will create extra effort as well then). The good thing is that XF 2.2.16P2 is running smoothly, so there's no technical need for hurrying and I can be pretty relaxed.
If I was in your situation I'd start with 2.3.x directly.