The file is only 488.4 kb, and Awave Studio says "Unsupported compression type". Do you know if there is any uncompressed/full version of that file available?

I tested the DLS with DirectMusic and played some MIDIs, and it does work. However, there are some completely missing instruments, such as the Sweep Pad. The DLS file is either compressed in some way and/or incomplete.

Edit: Extreme Sample Converter also does not recognize the file. It gives a "Division by zero." error, yet other DLS banks load correctly.

Another edit: Okay, it seems that the GM bank is in the "Mobile DLS" format, which differs from DLS formats 1 and 2. Unfortunately, I do not know of any editors that support the Mobile DLS format.

I don't think there was ever an uncompressed version. I know because I had the exact same notetaker that jake used. there was a rumor that it was based off of chorium but I was quick to bust it because it sounded nothing like that. the compression artifacts indicate ate that the compression used is similar to mp3, but given it was meant for PDAS of the 2000s, it could be gsm6.1 for all I know.

I know this is an old thread, but I was able to extract the samples from wince_gm.dls, finally! In theory, someone can create a soundfont based on these samples.

After installing DivX Audio Compressor, DirectMusic Producer, and Awave Studio in a Windows XP Virtual machine, I was able to convert the dls into a soundfont.
The soundfont can be found at https://musical-artifacts.com/artifacts/1254