No, because all lines starting with the "#" symbol are comments, and are ignored by AviSynth.
An aspect ratio of 3:2 is correct - this is DVD resolution in pixel terms (720 x 480). When you encode back to MPEG-2 for DVD, you will specify a display aspect ratio of 16:9.
If you want to preview your video in VirtualDub at the correct AR, just right-click on the image and select view->16:9.
One other point - you say "the deinterlace is working bringing it to 23.976 progressive". Can you explain what this means? You might be confusing deinterlacing with IVTC. If the framerate is already 23.976 because you used "force film" in DGIndex, then you do not need the FieldDeinterlace() line in the above script.