You got that right, brother. With limited cabin space allready allocated to pulling double (if not triple) duty, any cockpit that allows you to fully recline has to be seriously considered as a berth. Undoubtedly it is an added expense to make a convertible cockpit that needs to be weighed against the benefits in some sort of cost/benefit ratio. Factor into that equation how frequently one may actually use it... But then, seriously, how cost effective is this 'boat stuff' when viewed with a strict monetary perspective? As far as I'm concerned, it is the easiest way to make a split-level home out of a Commander or Ariel.
A big berth below for those rainy days or when you just wanna hang out seems like a real winner also. I keep thinking 'where are we going to store all these pillows?', but where there is a will there is a way.