The review I am speaking of is for the Denon AVR 4306 receiver on cnet.com. It states:
"Incredibly well-featured 7.1-channel receiver; excellent sound quality; three HDMI inputs; converts analog video to HDMI output; upconverts analog video to 720p/1080i HD resolution; ..."
The product spec sheet on the denon website states:
"The AVR-4306 includes a video up/down conversion function that allows the unit to be connected to the video monitor via a single cable regardless of the video input signal's format as follows:
1) Composite video signals are converted to HDMI (*2), component video, & S-video;
2) S-video signals are converted to HDMI (*2), component video, & composite video;
3) Component video signals are converted to HDMI (*2), composite video (*3), & S-video (*3).
*2. Output signal up-converted to HDMI retains the resolution of the input signal.
*3. Down-conversion from component video to composite or S-video applies only to 480i input signals."
So, in the case of this receiver, "upconverting" means changing from component to HDMI? The confusing thing is there is also a video review for this receiver on Cnet.com, and it shows the menu where you can select the output resolution.