Exactly! Changing a node type to another is easier than creating a new one and deleting the old one.
From a technical standpoint, no it absolutely is not.
As I have said before, apart from the fact that both forums and categories occupy positions in the node tree, they share
nothing else. The only reason that vBulletin allows forums to be changed into categories is that they both store all their data in the
forum table, and changing them involves simply switching the
cancontainthreads field from one state to another. In fact, anything that lives in the forum hierarchy in vBulletin is stored in the
forum table.
The same is not true of XenForo. In fact, Pages occupy locations in the node tree too, and it would be just as easy (ie: not at all) to convert a forum into a page as it would be to convert it into a category. Both involve fundamental and irreversible changes to the data, not least of which is the fact that they don't even store their data in the same table.
I've said it before but I'll say it again, asking to be able to transform a forum into a category in XenForo and vice versa is akin to saying that you've just posted a message on someone's profile and then wanting to be able to turn that message into a personal conversation instead, along with the option to turn it back into a profile post again. The data is fundamentally different, and simply cannot be switched back and forth as you desire.
Perhaps the confusion stems from this assumption:
a category is just a forum [with no threads] so why is it a different type ?
This is only true in vBulletin 2, 3 and 4.
In XenForo, categories, forums and pages are all
nodes, but a category is
not a forum that can not contain threads. That is a vBulletin concept, and not one that we share.