Normally they do not change. But it would be good to compare those files (just to be sure) and replace with the new files if there is a change. You don't need to create new DSA.
You will however need to also upgrade policy store.
https://communities.ca.com/community/ca-security/blog/2016/07/17/tech-tip-ca-single-sign-on-policy-servercr-apply-process
Apply Policy Store Fix
You can refer to r12.x policy store upgrade procedure for this :
How to Upgrade an r12.x Policy Store - CA Single Sign-On - 12.52 SP1 - CA Technologies Documentation
You would basically have to run following command :
Step 1 : Open a command window and navigate to siteminder_home\xps\dd and run following command :
XPSDDInstall SmMaster.xdd
Step 2 : Open a command window and navigate to siteminder_home\db and run following command :
XPSImport smpolicy.xml -npass , or
XPSImport smpolicy-secure.xml -npass
Step 3 : Run XPSSweeper
Step 4 : Restart Policy serverd