Hi,
You can just import nixos/modules/installer/cd-dvd/sd-image.nix on its own (similar to say, nixos/modules/installer/cd-dvd/sd-image-armv7l-multiplatform.nix does it) and start working from that. No need to involve make-disk-image.nix.
While it would be nice to merge sd-image.nix and make-disk-image.nix to a common implementation, it's going to be a huge yak shaving project, starting from fixing upstream lkl to work on ARM (last time I checked it doesn't), making make-disk-image.nix to be not dependent on Qemu/KVM (I have this project of adding Python bindings to lkl which could be used to replace the Qemu parts like setting correct permissions on /nix/store, but that itself is an >1k lines of patch to lkl), and so on...