It will ruin raiding for de.
True zapping complainers would be lower but, it will totally ruin searching for De which force everyone to get the de by only drills.
Sorry but I don't like the idea.
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Check my above replay...
How we can raid for de when everyone is dumping them on walls? It same problem that happened in skeleton elixir walls upgrade that why the rised it up
And those high lvl walls make it even worse these lvls when the are mostly working on heros
The ratio of DE to elixir is 1:10 if I recall correctly (you can figure it out by looking at how much it costs to gem elixir vs. how much it costs to gem dark elixir). So no, your numbers are wayyyy off.
But to the general idea (with the right numbers) yes, using dark elixir for walls would be nice. And I look at it like this: it might cause people to dump DE into their walls and not level their heroes up as fast (which would give me an advantage since I wouldn't do it until I had my heroes topped out). :P
Downside is, people will ditch their DE instead of letting others raid it. So, that might be an economy issue... maybe trial it as a "promo" (like as part of a gem boost)? See if it has any negative consequences, then make it permanent if the economy survives.