In my experience the DTA is pretty suspect about the suggestions it makes. Definitely use the suggestions with a grain of salt.
It sounds to me like you need to do some reading to better understand indexes. Both you and the dev team would benefit greatly from reading the stairways on indexes.
http://www.sqlservercentral.com/stairway/72399/[/url]
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Cross Tabs and Pivots, Part 1 – Converting Rows to Columns - http://www.sqlservercentral.com/articles/T-SQL/63681/
Cross Tabs and Pivots, Part 2 - Dynamic Cross Tabs - http://www.sqlservercentral.com/articles/Crosstab/65048/
Understanding and Using APPLY (Part 1) - http://www.sqlservercentral.com/articles/APPLY/69953/
Understanding and Using APPLY (Part 2) - http://www.sqlservercentral.com/articles/APPLY/69954/