What I'm hearing is that they're doing the conversion for the overseas market where 3D is king (and where the first movie really made its money).
This is all data they should already be aware of is it not?
Did some accountant knock on a door and say "Gosh, gee willy boss did anyone notice the receipts on the first film are dominated by overseas take? And look how the global market eats up 3-D!! When does Retaliation come out again? It's in 3-D isn't it? What no, then it's never too late to move it I suppose."

All data that anyone who passively follows box office trends would know. Let alone the people who are paid to make it their business.