Ron makes a good point. I had heard that about the conversions, but I neglected to mention it in my previous post. It wouldn't be terribly difficult to correct the ride height with a file or a Dremel tool if you want to.
Here's another thought: If you have Gargraves or other square-profile track on your layout, you can run the scale wheels. If you plan to run the reefers in a block, you could put a Lionel-type coupler on one end of the car at each end of the block and leave the original couplers on all the rest. I am fairly sure that you could just add the 3-rail couplers to the 2-rail trucks; I think the K-Line 2-rail trucks have the coupler mounting block.
Also, most of the Kadee-style 2-rail couplers will actually couple to most Lionel-type couplers. I haven't done it enough to say how stable the connection is; I've been told that if the trackwork is decent they will stay coupled. Might be worth a try before you go to all the trouble and expense of converting. Of course, that's only if you have square-profile track; scale wheels will actually run on tubular track but will not navigate switches.
Another tip - if you have any 2-railer friends, or if there's a 2-rail club around where you live, you might just find a 2-railer who wants to swap trucks. There are always 2-railers who bought 3-rail equipment they couldn't find in 2-rail and are eager to trade. I've gotten quite a few 3-rail Atlas trucks that way. You might also check if Atlas trucks will work; if they will, that opens up the possibilities considerably, either to buy or trade trucks.