OK, everyone who's said 'phooey' to 'listing' and 'just done it' raise your hands!
What's the fuss? Change tombstones? Why? Add reflectors? Why? Changing over the fixture is no harder than changing the ballast. Indeed, that's all there is to it- at least, from a technical perspective. The existing tombstones work just fine; for all but the oldest fixtures there's not even any need to rewire the tombstones. The ballasts are direct swap-outs.
Ease? If you change the fixtures you get to fuss with ceiling tie wires, replacing ceiling tiles, etc.
Now for the bad news ....
Our friends at UL have understandably taken the position that they 'don't know' if the fixture would still meet their listing criteria. Therefore, UL wants you to use a listed 'conversion kit.' Just swapping ballasts isn't enough for them.
I'll admit that many fixtures - especially the cheapest ones - are not designed for your being able to replace the ballasts, and for those you need to replace the whole thing. Others can have weird wiring arrangements to the tombstones.
The biggest arguments in favor of changing fixtures is that T-8's are a LOT brighter, and the existing lenses have yellowed with age.
Three T-8's more than equal four T-12's in brightness, so there's additional energy savings to harvest.
With decent lenses going for $30, the price of 'changover' starts approaching that of 'replacement.'