From what I can see, SCI Companion does
acknowledge there is a digital sample in there. I open sound.100 and I see one row marked "D". This being a MIDI-oriented editor, it doesn't bother trying to draw the waveform like it does the note events, nor does it try to play anything. Exporting the resource and opening it in Audacity as an unsigned 8-bit 11000 Hz raw PCM, playing that gives me a click of the header, and a perfectly fine "where am I?".
Digital samples in SCI0 were simply appended to the end of a sound resource, from what NewRisingSun told me.
All that being a match, you could make do with a hex editor and some smarts. I'd point out some official tool but I can't seem to find any.
The digital sample header is 44 bytes long. Offset 14 in the header contains the frequency as a short integer. Offset 32 contains the sample length, also as a short integer.
But since we're talking about a digital-only sound, without any MIDI in it, we can ignore all that. Looking at the raw sound.100 in a hex editor, I see frequency 11000 (0x2AF8) at offset 0x33 and the sample length 7415 (0x1CF7) at offset 0x45. Selecting everything from 0x51 (a 0x7A) to the end is a span 7415 bytes in size, so that's our sound All else being equal, one
should be able to just remove everything from 0x51 on, record a new sound of the proper format, append it in place of the original, and adjust the size field accordingly.
Attached is a proof of concept where I did exactly that, to make Roger sound like a confused Dutchman.