I migrated to macOS, so my C/F converter in PowerShell makes less sense to me. That's why I rewrote it ...
... in COBOL.
... in COBOL.

Code
IDENTIFICATION DIVISION.
PROGRAM-ID. cf.
DATA DIVISION.
WORKING-STORAGE SECTION.
*> We store four variables here:
*> - input unit (c/C or f/F)
*> - input value (decimal number)
*> - formatted input (without leading zeroes)
*> - output value (without leading zeroes)
01 input-unit PIC X(1) VALUE SPACES.
01 input-value PIC S9(10)V999 COMP-3.
01 input-formatted PIC +ZZ9.99.
01 output-value PIC +ZZ9.99.
PROCEDURE DIVISION.
PERFORM 0000-START.
0000-USAGE.
DISPLAY "Usage: cf <c or f> <value>."
STOP RUN.
0000-START.
ACCEPT input-unit FROM ARGUMENT-VALUE
IF input-unit = SPACE OR LOW-VALUES THEN
PERFORM 0000-USAGE
ELSE
*> Cleanup: trim() input-unit
INSPECT input-unit REPLACING ALL SPACES BY LOW-VALUES
MOVE FUNCTION UPPER-CASE(input-unit) to input-unit
END-IF
ACCEPT input-value FROM ARGUMENT-VALUE
MOVE input-value TO input-formatted
IF input-unit = "C" THEN
COMPUTE output-value = input-value * (9 / 5) + 32
DISPLAY input-formatted " °C = " output-value " °F"
ELSE
COMPUTE output-value = (input-value - 32) * (5 / 9)
DISPLAY input-formatted " °F = " output-value " °C"
END-IF
STOP RUN.
.Quote
% ./cf c 0
+ 0.00 °C = + 32.00 °F






