Mashing converts SMM to DMS (and DMSO) - SMM only needs heat to convert. Also some DMS is created during the boil, but boiled off, to a point, never 0.
As I see it, most of the DMS youre ever going to get is already in the wort, post mash. Boiling gets rid of it at a half life of 40 mins. Thats why I was a bit shocked to read 10 min boil. As Bribie points out this thread has a consensus of 30 mins for boiling, which in theory is still going to retain more than half the DMS.
Still - this thread is about IPA's and really, IPA's mask everything. Sometimes even the fact its a beer.....
Flame-suit ON!!