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It is certainly technically possible to convert a commercial dictionary to Kobo format, assuming you already own the commercial version and it is for personal use only; even then it may not be legal, but I am not a lawyer so you need to make your own judgement about that. Morally you could argue that you only bought the commercial version so you could format shift it to Kobo format, so it is a win for the publisher - they have sold a copy which they would not have done otherwise. Of course, the resulting Kobo dictionary must not be distributed to anyone else, which would definitely be morally and legally wrong.
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