The question was: can the dirt be charged by the moon the way that water can be? Would it be different for cemetery vs. graveyard dirt?
So here's my take, and keep in mind that I'm an animist:
I believe that all things carry an energy (for lack of a better word... I don't like how vague that word is but it'll do for now). I believe the energy of living things moves more quickly than the things we categorize as non-living, which is why we feel 'living' energy more strongly (imagine the different feeling of standing in still air, versus wind). But that doesn't mean there's more or less of an energetic presence in either living or "non-living" things. Essentially, all things have a life force, whether we feel it or not.
Dirt is not a thing so much as it is a category. The 'dirt' where I live is composed very differently from the 'dirt' where I grew up, for example. The dirt here is literally composed of eroded limestone and other minerals, but it's also composed of microscopic fungi, bacteria, and decomposed plants and animals. Where I grew up, the soil carried far more organic matter, from different plants, animals, fungi, etc. Since the material nature of these dirts are different, I believe they would also have a slightly different energy. Categorically they're the same, but specifically there will be different flavors (again, for lack of a better word), like the difference between peppermint and spearmint. For most spells the difference probably won't matter, but that tiny shift in energetic alignment might help (or hinder) your goals in small ways.
Generally, I think that the more energetic alignment we have in our spell components, the more focused, and therefore more effective, that spell will be.
Also, just as we tend to pick up some mannerisms of people we spend a lot of time with, so do all things tend to pick up some of the energies of the other things surrounding them. And, I think that the moon phases can be used to charge (or bring into greater alignment) basically anything, because all things have energy and all things affect each other.
So coming back to the difference between cemetery dirt and graveyard dirt: if all else is the same, the dirt from a cemetery will be less religiously aligned overall. Graveyard dirt, in my opinion, picks up some of the energy of the church that harbors it... for better or worse, and you just want to have as much understanding of that energy as you can before you work with it.