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... are Seta 1st gen conversions possible?
Yes and no. Some games can be converted to some other games.

what little has been proven possible is completely undocumented, and there are a number of theoretically possible conversions that will require some reverse engineering work to make possible... but no one has done this yet (or if they haven't they haven't told anyone).

Rezon converted from another board fits squarely in the "theoretically possible but a lot of reverse engineering work to be done"
Hello, i have Xexex full kit jap and Nebulasray jap with complete Artset for sale if interested.
I have your Zero Gunner PCB you need. We can work out deets when you are ready!
I have a friend selling a pristine DFK Black Label kit for £4500. I can arrange this for you if you're interested.
Whew! I will definitely keep that in mind. For now, I'm going to amend the original thread to indicate I'm looking for a board only. I'd love the kit, but it's hard for me to justify the extreme price difference for my use case.

I'll send you a pm if I decide to go that route.