The HTML DDR do you mean? It doesn't do cross references of scripts between files correctly. It will tell you that a layout uses a script in another file, but link to the external script and it won't tell you that it's being used in anything but the current file.
But for a single file solution, it "should" be accurate...
This is a single file solution, at least with the layout/scripts I'm speaking of. There are some outside files, but the one I'm talking about is all part of the same file.
And yes, I am speaking of the HTML ddr.