The song is a copyrighted work, owned by Konami. Therefore, any redistribution of it without their permission (generally written permission only) would be illegal, and thus, against the rules.
Yes, it's a horrible oversimplification, and I'm not a lawyer, but long story short is don't upload the song itself. The official banners would fall into a similar category.
So yes, to answer your question, you can only upload the .sm/.dwi files.
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