No because they include a lot more information than that. For example, where files in the recycle bin came from is stored in DS_Store.
I know this because there's a bug in MacOS they refuse to fix where you can't restore files put into the recycle bin programmatically. This is because the API doesn't write the correct stuff to DS_Store.
Further, the format is proprietary, and I've even read that its structure changes depending on how it's used.
