There's quite a number of extensions that have as input a generic Record (passed as Object), e.g. AutoEntityDiff, XMLRecords, ardoJSON etc. Since version 9 of the platform, the preferred way for structures and entities is to have variables or parameters of them as type, instead of type Record. However, you can't pass such a variable to said extensions, as they won't understand the internal structure (not an IRecord), and will fail or crash (I just solved a "Object reference not set to an instance of an object."
Given the above, it would be ideal to have a Built-In Function for converting such a variable to a record of its type, so you can pass it to an ToObject() and into the extension, saving you an extra variable and assignment.