[Malcolm G]

Regarding the British, and Commonwealth, name for the Douglas DC3 - Dakota.
The suggestion that it is an acronym is, I am sorry to say, just another one of those reverse engineered acronyms thought up much later by some unknown person.
The true reason for the name is much more prosaic.

I found this quote posted on the PPRuNe forum....

The following extract is from 'NAMES WITH WINGS' by Gordon Wansbrough-White (ISBN 1 85310 491 4).
1939-1946
A name will be allotted to aircraft of a new basic type as soon as it is evident that a production order will be placed. The name will be selected from the categories on nomenclature set out below:
Transport - Counties or districts of the British Empire.
In the case of American aircraft allotted to Britain, and Canadian aircraft built for MAP, fullest consideration will be given to the wishes of the relevant authorities should they press for the adoption of names not within these categories. Endeavours should be made, however, to follow as closely as possible the basic rules, but names with an American or Canadian flavour will be very appropriate. For instance, American-built transports would not necessarily be named after a county or district of the British Empire, but would preferably be named after a district or State of the USA. The US Army Air Corps advised that there was no need to inform the US manufacturers of this ruling, but the British Air Commission in Washington suggested that it may perhaps be politic!

Thus the aircraft is named from a US State or two, because the aircraft was American and a name was chosen (by committee no doubt) with the desired alliteration - starting with 'D'.