As long as 24V glow plugs are available, the simplest thing to do is keep using them. Demand will keep them available, as well. Then if they really do get scarce, the system could be redesigned to use dropping resistors or a DC-DC converter to change over. Simple is reliable. A $21 Chinese DC-DC converter, which has a lot more electronics in it than some resistors, is not something I want on my 003A when there's an outage.
Here are some more thoughts:
I measured my glow plugs' current consumption, and it's about 4.5 amps each, which is 108 watts. Assuming the two intake heaters are about the same, that's 6 x 108 = 648 watts total. At 24 volts, this is about 27 amps. If you convert the four glow plugs to 12v and leave the two intake heaters in series, and assume a 100% efficient DC-DC converter, the 24V battery will still be supplying 27A, but you'll be up to 45 amps to the glow plugs/heaters, so you'll probably need to rewire the whole preheat circuit, possibly changing to a bigger relay.
If you use dropping resistors on four 12V 108W glow plugs instead of a DC-DC converter, the total current will still be 45A, but now you'll be drawing 45A from the battery because the two 108W intake heaters in series will draw 9A, and each glow plug and resistor combination will draw 9A. This is because a 12V 108W glow plug requires a current of 9A instead of the 4.5A current of a 24V 108W glow plug.
To answer your question about putting 12V glow plugs in series, it would not be easy, as you pointed out.