Many people want to convert to 12v to use more modern and easier to find 12 v accesories, like radios, a/c, batteries, bulbs, heater blower motors, electric windsheild wipers, heated seats, guages, electric windows/alarms/locks, coils and alternators.
Some people convert to 12v when they've got to change out the old wires because after 50 years the insulation is cracking off and things are shorting out, and they figure, since I'm doing it anyhow, why not?