Extrems has just updated the GBi software with support for analog sound emulation. This allows games to sound more like the Nintendo DS’ headphone output and less like a “sterile” digital transfer. As always, when it comes to audio, it’s a user preference and the “right” way to listen is however you prefer!
https://www.gc-forever.com/forums/viewtopic.php?p=41510&sid=846d77917edd4472b5dd887928634cb6#p41510