The main thing that changes in Boy Scouts as the boys progress is the type of activities they're allowed to do based on age. Some trips might have age cut-offs of 12, 13, or 14 years based on how "adventurous" they are. "High adventures" like Philmont and Sea Base have high age cutoffs. If your son doesn't enjoy those "rugged" outdoor activities I'm not sure what difference another year would make. There will just be more of the stuff he doesn't like and not much else will change in terms of content.
