Thanks for posting the samples.
Some observations:
Both files open correctly in irfanview.
The sx130 image is from CHDK 1.0 build 1756
The s3 image is from CHDK 1.0 build 1825
The sx130 has the camera datetime garbled. This is a known issue which was fixed in 1806.
There were several other DNG changes in this period, including 1803 which involved the thumbnail code.
The sx130 also produces the following in dng_validate
*** Warning: Too little padding on left edge of CFA image (possible interpolation artifacts) ***
and similar for other edges.
it's possible that some image programs would be confused by this, but I would think this shouldn't be a fatal error.
Since the build you are using from sx130 had known issues with DNG, it would be nice to see a sample from a current version.
edit:
Regarding the edge warning, sx130 has
DefaultCropOrigin: H = 0.00 V = 0.00
DefaultCropSize: H = 4000.00 V = 3000.00
ActiveArea: T = 20 L = 36 B = 3020 R = 4036
which means that the default crop exactly matches the active area. I don't the the DNG spec prohibits this, but generally in CHDK, we make the default crop match the jpeg size, which is smaller than the active area.