It depends on how do you handle concurrent conflicts ( if it could happen ).
If there is no other user changes data during your app session, after you
update data from your dataset back to database through DataAdapter, ( no
concurrent conflicts occur ), then, of course, the DataSet reflects the
database's status at the monemt of updating, and by default, you do not need
to call DataSet.AcceptChanges() explicit, 'cause DataAdapter calls it by
default.
If there is possibility of concurrent confilict, but you implement
concurrenct conflicts rules onter than "Last Wins", then the DataSet, after
updating to database, may no reflect database's status. For example, you
changed a row in a table, and when updating to DB, a concurrency error
occurs, indicating that row has be changed by other user, so the row in db
is not updated by your change, but it has changed by other uer. Whether you
accept or reject your change in your DataSet, the row will be different from
the row in database now.