My company doesn’t fill out a DSD. However, we do maintain a traceability matrix that shows all of the verification and validation activities completed for each design input. I think the level of up front detail that is presented with a DSD is very helpful to document necessary information required to effectively define product design and give the development team guidance on the product to be developed. Instead of matrices to track the entire process of design, we maintain process flow diagrams, risks, and design inputs separately.