I've edited portions of this to protect the innocent. The code I wrote to implement this does not make use of any secret internals - it is available to anyone. I chose two arrays - columns names and column values because we only need column names once. The code could easily produce rows as objects instead of arrays. My code accepts an SQL Result - not necessarily a result set - and produces a DAO (dynamic abstract object) from it. A result is returned by executing any SQL statement and it can contain multiple result sets, output-directed columns (not result columns), etc.
 

USER>set r = $system.SQL.Execute("select top 2 name,birthdate,age from person","odbc")
USER>set r = <something>.resultToDao($system.SQL.Execute("select top 2 name,birthdate,age from person","odbc"))
USER>:pp r
{
 "statementType": "SELECT",
 "sqlcode": 0,
 "metadata": {
   "columns": [
     {
       "name": "name",
       "precision": 50,
       "scale": 0,
       "type": "string"
     },
     {
       "name": "birthDate",
       "precision": 10,
       "scale": 0,
       "type": "datetime"
     },
     {
       "name": "age",
       "precision": 10,
       "scale": 0,
       "type": "number"
     }
   ]
 },
 "rows": [
   [
     "Dan",
     "1960-01-01",
     66
   ],
   [
     "Steve",
     "1959-12-01",
     66
   ]
 ],
 "rowcount": 2
}
SDK:USER>