If you know that all those who have access to Sharepoint have AV installed, and it will check any files they upload, then its not that important they are checked again on the Sharepoint server. However, can you be absolutely sure that is the case, can users turn off there AV, could there AV miss a file if there uploading a document from say a USB drive?
By implementing AV at the SharePoint server your sure that all files have been checked, and you have complete control over this, rather than relying on users to have it done at there workstations.
Whilst it will obviously decrease performance a little scanning these files, it usually is not a noticeable difference and the slight decrease is worth it for the fact that your server is clean.