No.
All of my formulas are based on 2K's formulas w/ a few tweaks to improve upon them. None of 2K's formulas are overtly complex, you can figure a lot of them out if you compare/contrast ratings w/ stats on Basketball-Reference. Cross-reference Defensive Rebounding w/ DREB% - it's probably their most stat-accurate attribute in the game (though they do fudge it for a handful of star players to boost OVR).
Ultimately a lot of it comes down to how specific you want to get. Some attributes I operate in scales of 5. Nobody working at 2K Sports can explain the difference between 77 Hands and 78 Hands, therefore why should anyone else?

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