Me...I've never used a Simple Instrument track - I don't know what they're really about. I wouldn't feel comfortable commenting on them. I'm guessing they're a combo of a midi track and the main audio out the assigned synth??
I suppose because I'm somewhat comfortable with the notion of manually patching a midi track over to a midi channel of one of the synths in the rack, and then manually assigning the synths audio out channels over to audio tracks. That's the old-school flexibility that attracted me to Sonar, after having to use a synth-per-track in Acid in order to use effects on a track basis rather than the entire synth. Apparently, Acid doesn't do multiple audio-channel synths, AFAIK.