After reading the link, I'm guessing that SBS files are a special kind of multi-track sound file (or worse, an archive file for multiple SNS audio files). :$
Sarcasm by bxaimc at 9:31 PM EDT on October 6, 2011
Wow! multiple sound files. I wonder if we should name this sort of obscurity...I got it!
A sound bank.
Anyway, this isn't gonna be easy to deal with. There isn't much info on this crap but I'm gonna take a wild guess and say these are EALayer3 files which are a pain in the ass to extract because they're pretty much botched MP3s and try extracting those by hand....yea right...
Yes; sound bank was the term I was looking for. And I noted the sarcasm in your post; didn't really care. :P
And what of SBR files; I wonder if pepo can upload the SBR file that supposedly makes calls to the SBS file... Berhaps that could help us in understanding which points of the sound bank contain the beginning & end of a sample.
I've opened the SBR file in Notepad; it appears to be compiled or assembled code (& yes; it's definitely a table for the game to call each sound sample from the sound bank).
I've noticed that several chunks of the file's code is separated by a tab in Notepad. Perhaps this holds the key to knowing the start & stop times of each sound sample it calls?