@Dogway - The .ini files for SMS do not specify whether to use LLE or HLE audio for DSP emulation. Since nothing in the .ini file forces Dolphin to use LLE or HLE audio, it will use whatever you set in your Audio settings (or conversely, right-clicking SMS in Dolphin and setting LLE or HLE audio from the Properties window).
So setting Dolphin to use LLE audio for SMS gives you LLE audio, and setting it to HLE audio gives you HLE audio (you can verify this by exiting fullscreen, it will say "LLE" or "HLE" at the bottom of the window). This is expected behavior.
So setting Dolphin to use LLE audio for SMS gives you LLE audio, and setting it to HLE audio gives you HLE audio (you can verify this by exiting fullscreen, it will say "LLE" or "HLE" at the bottom of the window). This is expected behavior.