One reason not to convert zeros to null is that they mean different things mathematically.
- If I have the numbers (0,10,20), the average of those is 10. If I convert the zero to null, the average becomes 15.
- If I have the numbers 5 and 0, added together they make 5. Turn the 0 to a null and added together they make NULL.
- The default ordering of null,-5 and 10 is (-5, 10, NULL) unless you use NULLS FIRST in which case you get (NULL, -5, 10). Obviously the ordering with zero is (-5, 0, 10).
So if these are numbers, used for numeric functions, then you need to use NULLs and zeros in accordance with the application requirements (which you don't give).
Maybe if you gave some indication of what the number represents you may get a useful answer.