Not in any context in this context. The dt is in regard to the change of current through the inductor over time. The mosfet is regarded as an ideal switch with effectively zero transition time, and the formula you query is describing the behaviour of the INDUCTOR as time passes.No! Not in this context.
When you say dt in th equation:
dI/dt = V/L
It is referring to an infinitesimal delta time, that is calculus.
Because the solution is linear, you can use any dt and the slope if the current vs time remains the same.