There are two different and unrelated things.
One is the message the server sends out, in this case a 404 or 410.
The other is what physically happens to the user who has requested a page that doesn't exist. Some sites do deal with it by sending them to the home page. (This user personally hates this approach. I don't know if anyone's ever collected reliable data on the Average User.)
If there's been massive revision so you're essentially starting over even though a lot of the same pages still exist (
been there, done that) I'd go with a general 410 instead of a 404. It just seems a bit snarky to hit people with a 404 for a misspelled url* when the same url correctly spelled would end up as a 410 anyway ;)
If you use a Redirect to send a 410, it's done by redirecting them to nowhere. (That is, physically they'll end up on your 410 page.) If you use a Rewrite, you can do just about anything.
In situations like this it makes most sense to use the same physical page for both 404 and 410. The lines in htaccess simply say ErrorDocument {4-whatever} and then the page, expressed as an absolute url. Then make a document that gives the appropriate information and include links to the various parts of the site that the user might have been looking for. All url's have to be absolute rather than relative, because you don't know where the user intended to go.
Mine says
I’ve recently done a lot of housekeeping and rearranging in the Paintings area, so some pictures may not be where you expected to find them.
This is a brazen lie, but sounds nicer than "I wasn't thinking of search engines and didn't bother to keep records of which pages got renamed to what, so nothing is where it used to be". Accompanied by a string of rewrites and redirects that would make htaccess-knowledgeable people weep.
Another thing we don't have Hard Information on is how long it takes g### to assimilate a 410, especially if it has been preceded by a 404 for the same url. (I stopped counting at 50 for one url. That's assuming it goes by number of hits, not time elapsed.)
*
Hasty edit from "page" to "url" after uneasy look in g1's direction.