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Format shifting is taking the code from one format and using it to make another format but keeping the code the same as possible. So going from KF8 to ePub (using the KindleUnpack plugin for Calibre or Sigil) can be done while keeping the code pretty much unmodified. You do have to check for errors and correct these errors and sometimes a KF8 self-published can be a real mess and it could be easier to just convert.
But if the source is an ePub, then chances are it will convert OK and all you need do is fix the minor errors you get due to the KF8 format.
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