pmd to dae conversion can actually represent several types of 3D content export, the first being the conversion/rendering of Poser morph files to Callada 3D asset format.
Another potential way to look on this would be export of MikuMikuDance models to PMD format, but the tool does not offer support to DAE and you have to use FBX as exchange format instead.
Updated: October 17, 2023