No, you should only have to pay the difference between the plans ($60 in this example) to upgrade. When you go to upgrade, the initial page may reference the full price of 179.99 even though you are already in SE, but when you actually go through the purchase you should only be charged for the difference (assuming that you have already purchased the SE version - if not, it will just be the total of $179.99 and not $179 + the $119 for SE).
