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The reason to convert to HTML, is so you can fix the formatting, remove page numbers & headers and so on, before converting it to a readable ebook format. Also, it's possible that PDF to LRF directly loses some of the formatting (bold, italics, centered text, etc.)
The formatting often gets very messed up if the original PDF had complex formatting, like tables, or multiple columns with pictures.
Sometimes, ordinary books like novels get scrambled when they go from PDF to other formats, because the formatting used to create the PDF was strange. (Like if the chapter headers are indented strangely, sometimes the paragraph following them isn't broken out on a new line. Or sometimes, every line of the book becomes a paragraph, which creates odd line breaks in other ebook versions.)
"Why" (or rather, "How, and how often?") depends on the program used to create the PDF.
If you're reading all your books at Large, it'd be better for you to just convert to a larger font size to begin with.
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