dat to wav conversion is certainly related to attempt to convert or recover content from some kind of .dat files to PCM Audio format (.wav), but it's difficult to give exact answer due to the sheer number of different dat file types.
The most obvious .dat file that contains audio track that can be exported this way is MPEG1 video that uses .dat files and for these you have to use any video editor or converter that supports MPEG-1 format.