Does the Philips Blu-ray player include 2D to 3D conversion?

No. Blu-ray and Blu-ray 3D are all all about enjoying the best possible picture quality. 2D to 3D conversion technologies are far from perfect and deliver at best only an approximation of 3D, with often distracting artifacts such as the ‘wrong’ images ‘popping out’ of the screen. This is not the kind of experience we want to deliver and instead we prefer to focus on offering the best possible Full HD 3D viewing experience from Blu-ray 3D discs.