I finally managed to work on converter.C. I've done the first split (converter.[Ch] -> converter.[Ch] + format.[Ch] +graph.[Ch]), with no change in interface nor in functionality.
The graph work is done in the class Graph, who knows _almost_ nothing about converters nor formats (work with integers). The almost is because there's still a harcoded 'target == lyx'. This will go away soon, once I rework graph a little. As expected, converter.C includes {format,graph}.h but format.C is standalone. (and graph.h will become so soon). I expect also to find many source files where converter.h was included but only formats is used. Before I post it, who is the author of converter.C? It's missing from the headers.