The correct answer is: D. the non machine components of the system should be considered.

The conversion phase of the development life cycle is the process of transitioning from the old system to the new system. This includes activities such as training users on the new system, making sure that all data is transferred correctly, and testing the new system to make sure it is working properly.

Option A is true because the user and systems personnel must work closely together to ensure that the transition is smooth and successful. Option B is true because steps must be taken to phase out the old system in a way that does not disrupt the business. Option C is true because documentation should be emphasized to ensure that users and systems personnel have the information they need to use the new system effectively.

Option D is not true because the non machine components of the system are considered in the analysis and design phases of the development life cycle. In the conversion phase, the focus is on transitioning from the old system to the new system.