So what is the difference between the two you ask? Well let me explain:
Upconversion simply means that all of the components you have plugged into the back of the receiver will be upconverted to an HDMI output so you only have to run one HDMI cable between the receiver and the display. This makes for a much cleaner installation and the receiver will handle the switching of different inputs for different functions.
Upscaling on the other hand is quite different because it not only combines all of your inputs into one output cable, but it also increases or “upscales” the resolution. For example, upscaling will take all of your analog signals coming into the receiver and increase the resolution to 1080i/720p or even 1080P for optimal viewing on a HD display.
So, when you are looking for a new amplifier, look for one that does upscaling rather than just upconversion. Second, look at the price point and you will find that Yamaha has certainly hit the nail on the head with this amp. You are definitely getting all that you paid for-and then some.