I don't think they were thinking of an acronym when they came up with 'deb' for debian packages, but if it helps you understand it, go for it. A little how in modern linux, /usr doesn't contain your home directories, so someone came up with a backtronym for 'UNIX System Resources' which kind of helps to explain it, but in fact back in the day, your home directories did used to be in /usr, but it was decided probably to keep system bins and libs separate from user data and move home directories out to a new /home root folder. That left /usr holding things that weren't really user data, so the backtronym was formed to help explain it.