The problem is that the extension doesn't actually mean anything. It's just a convention that lets an OS work out which program to run it with.
For example, if someone double-clicks a .doc file on a computer with MSOffice then Windows will look up the extension in its file registry and find out that it's a microsoft word document. Then it will send off the .doc file to MSword, and it's all done.
But if you were to take that .doc file and change it to a .ABC file, Windows would have no idea what to do with it. It would still be the same file, but the OS would not know that.
On the flip side, if you took a .jpg file and renamed it to a .doc file, windows would think that it was a word document and sent it to msworkd. At which point msword would either display random lines of characters (as it tried to read the actual contents of the .jpg) or spit out an error message.
You can't just rename any .dat file, as you have no idea what the .dat file contains. Even worse is that .dat (as a filetype) is actually really just a placeholder. It's supposed to tell the user that the file contains data of some type, but not what type of data. It could be a .NDS binary renamed, sure. Or it could be a pile of bizzare code that only the flashcart can interpret. Since it doesn't seem to be a renamed DS binary, we will never know just what it contains without someone reverse engineering it.
And believe me- that is not worth trouble.