I agree, the patch pockets would make a conversion easier. And it has a high enough cut to the lapels that it won't look goofy like some conversions do.

It seems rather boxy for a kilt jacket, though. If it were me, I'd try to give it some flare in the torso, where it cuts in under the chest and then back out towards the hips. I am not a tailor and have no idea how hard this would be, but it would really go a long way in giving it the right look as a kilt jacket.