Here on the Renderosity Marketplace 'Vyktohria' sells "Convert It! - Iray to 3DL Characters" and "Convert It! - Hair" (any, even Poser, to Iray). These are purely characters / hair based. I seem tor recall that there are also automatic converters geared for big scenes and props.

It's also possible to go the other way, and 'Vyktohria' has a "Convert It! - Iray to 3Delight" pack.

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