Embroideries in Barudan format (.dat) can be exported as vector CAD drawings and saved in DXF format. However, it is unlikely that the resulting file will be usable in sewing or stitching machines.
It is also possible that some kind of 3D CAD conversion could be done as DAT to DXF. But since DAT is such a generic format, there doesn't seem to exist a converter that would allow direct dat to dxf conversion.