I would say that what looks like the denominator in $\dfrac{d^2s}{dt^2}$ represents $dt$ all squared.
Let's suppose you have the following data with constant acceleration and try to calculate it:
s 35 75 135 215 315
t 10 12 14 16 18
Take the differences and you get
ds 40 60 80 100
dt 2 2 2 2
suggesting velocities of $\dfrac{ds}{dt}=20,30,40,50$ measured at intervals $2$ seconds apart
Now take the difference of ds
to give d^2 s
, but square dt
to give (dt)^2
d^2 s 20 20 20
(dt)^2 4 4 4
suggesting that the acceleration is $\dfrac{20}{4} = 5$. This is consistent with the original example data for $s$ and $t$, suggesting the $d^2s$ could be understood as the second difference in distance, i.e. $d(ds)$. It also suggests that the $dt^2$ could be understood as the square of the first difference of time, i.e $dt$ all squared.
In other cases the acceleration will change with time and you are interested in limits as the time intervals $dt$ tend to zero. But while taking that limit you are in effect looking at $(dt)^2$ rather than $d(t^2)$ or $(dt)t$