You’re asking for something that isn’t really possible (or safe) to do. Converting a .MTF tune file to .cef or .ll3 isn’t just a matter of changing file extensions — these formats belong to different platforms (Moates/QuarterHorse vs. SCT) and store their data in completely different ways.
You’re also assuming that both platforms have one-to-one equivalent tables or cells. This isn’t the case — many parameters are mapped differently or don’t exist on the other platform at all. Even if someone could “convert” it, you’d likely end up with a poorly calibrated tune that could hurt the engine.
The correct path is to use the .MTF file as a reference — share its values (fuel, spark, etc.) with whoever is building your new tune — but you can’t just drop it into SCT and expect it to work. If this is a custom tune, your safest bet is to contact the tuner who built it and have them generate an SCT-compatible version.