As above and as you say the DS was fairly arbitrary and software defined in its approaches. I don't think anybody has ever analysed the sdat banks/sbnk files to see if they share a commonality (the megadrive was also pretty arbitrary if it wanted to be but enough was shared that it has a bit of a signature, usually it being a bit tinnier and no bass compared to the SNES which was largely unjustified, albeit most things that people know if asked to make a list colouring way outside the lines). Number of channels (all of which were wave capable, so not like the GBA where that was more limited and some might have been tone/noise channels and not much else) and sample rates available mean it is largely straight software as far as most purposes are concerned.
http://problemkaputt.de/gbatek.htm#dssound has a bit but it is not as nice as some of the GBA stuff like
http://belogic.com/gba/
The DS DAC left a lot to be desired so it does have a bit of a fuzz going on, even more so if the bitrates and sample rates were crushed for... I am guessing space reasons (don't think it was CPU reasons, and SDAT files are usually the larger component of a given game) and most things I have ever looked at normalised as a matter of course rather than mixing levels "properly".
About the only thing I would note is actually in some ways it is a simpler device than many older chips -- play with some old stuff/visit HCS64 and whatever is doing the foobar plugins these days for game formats and you will see people discuss multiple decays and rates thereof and how a given plugin/emulator/seemingly the likes of the analogue pocket if their changelogs are anything to go by are improperly implementing them, though this is likely obviated by the wave samples that things tended to use able to dodge that.
The DS SDAT timing is technically inaccurate but not in a notable way for most purposes that are not trying to invert things to cancel audio (no 64 time technical death metal or "it was done that way to sound like a garage band without a click track" type deals) or sync multiple streams. It is a bit more limited so you can not go crazy crazy polyphonic right off the bat like some of the excesses with modern PC based trackers but even without wave based samples themselves being layered to dodge that you are still going to be able to make things nobody is really going to be able to ear transcribe if you wanted to go there.
Indeed the DAC might be such a part of the DS that it might be easier to create something on the DS and export that -- loads of great music homebrew and some commercial stuff exists.