A few possibilities.
1 / See if you can find the names of people who worked for the company. They may be helpful.
2 / Open the DAT file in a text editor. Data can be decoded from this. If the base format can be recognized, you can write quick'n'dirty code to extract it.
3 / Open the executable file in the editor, there may be lines indicating which compiler was used, then you can search for information about your file formats. If this is a DOS application, there is a good chance that it is either Microsoft or Fujitsu COBOL.
4 / Consider placing job requests in workplaces such as elance or rentacoder; I do not think it is worth it if the work cannot be completed successfully.
5 / Take someone to study it and report on the likelihood of recovery.
6 / Get a screen dump of the contents of the record for each active record and redesign it from this.
Some of them are quite complicated, so your mileage may vary.
Good luck.
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