Upgrade v. Reinstall

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http://crunchbanglinux.org – I'm running #! Statler. Waldorf testing images have recently been made available by corenominal. I understand that it is not possible to upgrade from my Statler install to Waldorf. I'd like to know why/how that is not possible. Ubuntu 11.10 can be upgraded to 12.04; Debian 6 can be upgraded (?) to Debian 7. I understand that #! is not Ubuntu and I don't mind not being able to upgrade. I just wanted to know if there were any specific reasons why this is not possible? (HowTos)