Both .dir and .dcr files come from the old Adobe Director, but you can still find people that actually do keep using it. To make things worse, Adobe Captivate does not support old Director files, so in case you are in need to export of .dir files, your only option is to use Director. Perhaps you can still find it somewhere on the Internet, because without it no dir to dcr conversion is possible.
But numerous other file types use both of these extensions, so perhaps another, completely different conversion is doable as well. DIR and DCR are common abbreviations or acronyms as well, meaning there might be a conversion not related to files as well.
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