Thought I remembered this game, though it was the main game data that I was looking at for that one (others playing along it is one of those everything in one big archive games and like most of them kicks the audio to separate file).
Took a look at the file in question in the US version and yeah quite custom by the looks of things. If loading it raw in audacity sounds vaguely recognisable then you are on the right path but did not use the right settings (double the sample rate, which can be quite low on DS games compared to most other things you might have encountered , and it will sound like a chipmunk version of the thing in question though distortion usually means bit depth or PCM vs ADPCM issues*).
*the hardware itself has support or PCM audio and ADPCM audio of various flavours which tends to mean most custom formats in turn use that for the midi like format samples (no onboard instrument library) if any such thing exists and wave audio (be it short stings or longer form).
1A10 appears to mark the end of what could be a pointer section (beyond that numbers start getting odd as opposed to the counting ever upwards in random but reasonable jumps that is fairly normal for compressed audio or varying lengths). AC2B 3700 is the data at that location. No file names I could see either. Any size data or decoding information (SDAT does have frequency, bit depth and such data) is as yet unknown (you can load up desmume which will tell you what the audio channel is decoding as, something people do use to guide them in these scenarios).
0037 56A0 is the end of the file so flipped the number above could plausibly be the start of the last file, or if the pointers are offset (say they start counting at the end of the pointer data or header section) then still good. While the pattern breaks there do appear to be several more patterns until around C0AC which might speak to some kind of settings.
1A10/4 = 684 or 1168 decimal (position of end of presumptive file location divided by length of entry) which is a reasonable number for file count (every enemy and a few players having attack, death, hit sounds adds up quickly enough)
Tried audacity myself. VOX ADPCM (not necessarily the most accurate but usually works well enough to know if you are in the right region), mono, default endianess, chopped 4000 bytes off (Could have done a better calculation as CAC0 is more like 51904 bytes) , 18000Hz and got a whole lot of recognisable themes from the films (not played the game or bothered to find a sound test on a video site).
Bunch of distortion at the start, and what could be samples rather than anything else.
Haven't got time to attempt a ripping script with file cutter right now (for a previous example
https://gbatemp.net/threads/need-help-ripping-files-from-call-of-duty-black-ops-ds.633221/ ).
