Once, on my friend's first time smoking DMT, someone was tapping their fingers. And then someone started tapping their thighs, and then a table, and by the end, everyone was tapping something and it sounded like a tribal beat. And we all were smiling at him the whole time. It was pretty awesome. He didn't go very far though, by the combined low dose he inhaled and the distracting beats. He did enjoy it though.
For me, DMT doesn't enhance music, and music doesn't enhance DMT. But I listen to fast, melodic metal usually, and this is probably too intense for DMT. Every time I try I end up scrambling to turn it off.
To sum up, it's my opinion that music often is distracting and can prevent breakthroughs. But perhaps very slow, very atmospheric music/animal sounds might work.