from etree.wiki:
DSBD:Digital SoundBoarD recording. A recording made directly from the sound board to a digital recording device (e.g. a DAT deck or a laptop). The opposite is AUD or DAUD.
Notice that they say digital recording device, implying that the connected device is receiving digital information.
youngsters
they were called dsbd's long before any digital boards were available.
Still seems like a misnomer to me. It makes more sense to maintain the knowledge of which device did the A/D conversion:
SBD > PCM-M1 would mean you went analog into the PCM-M1 and the A/D conversion was done in the DAT recorder
DSBD > PCM-M1 would mean that you went digital into the PCM-M1 and the A/D conversion was done in the soundboard
Either way, you end up with a Digital recording.