I agree with Scott that the terminology used in general by the industry is not the clearest and often misleading.  Typically when you see "conversion" it means converting from different formats while scaling typically refers to changing resolution and deinterlacing.  But I have found there is no consistency in the industry.  When you get the Oppo, you will have at least 2 locations to do the scaling (the oppo and your sony), it would be interesting to compare the two.

From the feature sheet for the 805:

Component Video Upconversion
Analog to HDMI Upconversion
480i to 480p Processing	(DCDi)
1080i Upscaling	-
1080p Upscaling	-