The function out_fieldtrip_headmodel.m is supposed to convert a Brainstorm "headmodel.mat" structure to a FieldTrip leadfield structure.
However, DUNEuro (and FEM in general) is not supported yet.
What is missing in this function is an extra case 'duneuro', which creates a structure similar to what FieldTrip would generate for FEM foward modelling.
You are more than welcome to contribute to the improvement of this conversion function: when you have a prototype, please open a new PR on the Brainstorm github, and we will finish the integration from there.
For converting the 3D tetrahedral mesh to a "FieldTrip headmodel", we need to modify the function out_fieldtrip_tess.m, which currently only supports surface triangulated tesselations.