So it's a bit tricky to do this, mainly because Jira doesn't have a specific event for this case, but simply treats it as an issue updated event for the issue type.
What you can do is setup 2 rules like this:
Basically map the Second value to what you need.
You could also use a JQL condition to check for "issuetype in subtaskIssueTypes()" or "issuetype NOT IN subtaskIssueTypes()", but this might also trigger if the issue type is changed from one sub-task type to another (not only on convert from sub-task to issue)
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