Several graphics formats used .cut extension in the past and these can be exported to PDF format like any other graphics file, you just need to use some software that can at least open/print your .cut file. So in this sense cut to pdf conversion is possible.
But in broad sense, many users are looking for a way to export 'cut' or 'die-cut' files to PDF format, for the purpose of preview these special designs and not to share designs or graphics. These 'cut' files in most cases just use standard vector formats (SVG, DXF) or software specific formats (AI, IDML) and you can easily export these to PDF format as well.
Updated: February 14, 2023