My company has a large C# code base. Well over half of this code is our core engine for creating, reading, modifying, calculating
There must be a good reason. I just cannot for the life of me figure out what it is...
It is easy to believe that companies are non-profit organisations which have your interests at heart. It is easy to forget that the only purpose for a listed company is to make money for it share holders. This is a legal obligation and directors/executives have been sacked/sued if share holders don't believe they have failed to do this.
Sun makes Java free because it helps sell their hardware which how it makes money from Java. IBM makes Java free because it helps them make more money on their consulting.
If Sun were to spend money on a C# converter how would it make that money back and make a profit. Imagine you have to convince Sun's share holders. If you can, Sun will make a C# converter.