Never heard of spdat before and it is unlikely to be a typo.
It is also under a folder called spot data (the game being GPS related) so I would not tend to assume audio.
There is a folder called voice data as well with a 23 something meg file in it which might also have some things -- did a raw import in audacity (16 bit signed, 22050 HZ. Might not be the exact settings -- open up desmume's audio options and it should note what frequency a given channel is playing with) and got a bunch of pretty clear messages in Japanese (somewhat repeating, don't know if it is different voices or different enthusiasm by the sounds of things).
As you asked though I opened the spdat file up in a hex editor.
I does indeed start with sdat but I think that is an unfortunate coincidence.
From where what could be pointers look to be (when you have a bunch of numbers counting upwards in smaller irregular amounts it is a good bet). 27A9C62F being the last one (when flipped) which is a bit before the end of the file but not by much (don't think it is relative but might be counting from the start of the file).
After that the bulk of the file has 16 bit runs starting with 8,9 and D which for my money means it is going to be shiftJIS
http://rikai.com/library/kanjitables/kanji_codes.sjis.shtml
Indeed with a bit of a tweak (lost everything before what looked like text, replaced 0000 with 0d0a that should serve as new line, opened in web browser and forced it to decode sjiftJIS) have a random sample. Chucking a few sections of that in machine translation gives output that looks like minor info on tourist destinations.
View attachment 302247
The other place I might look for sound could be in the overlays as there do appear to be a few here, though smaller in size. Largest in overlay 0003 has a bunch of ASCII towards the end dealing with sound options which actually would correspond to the repeated sounds I heard when I imported the voice data (I am not great at Japanese but there was a male and female and various enthusiasm levels that even I could detect).