Why would one want to upconvert in a receiver?

From what I have read, you would want to do it at the DVD or TV. Some say do it at the DVD, others at the TV. I think that it really depends on the quality of your electronics at either the DVD or TV.

The Rat. M80s, VP-150, QS8s, SVS PC 20-39+, OPPO, Onkyo 703s, Harmony 880 Sony 60" SXRD HDTV