Well conda packages don't need to be python based, so technically yes you can build and package up whatever your heart desires.

conda build recipes are essentially just shell scripts that conda runs in a sandbox, taking care of library paths and so on. You could, if you really wanted to, develop a poetry based Python package and then have your conda build script use/run poetry to build and package the python package, and then add whatever lines are necessary to the build recipe to make that the package that gets installed by conda.