Finale files are not just binary files, but compressed, encrypted binary files. ETF files are text files and do have some documentation in older versions of the Finale plug-in developer kit. But ETF export was removed from Finale several versions ago.
As was previously suggested, your best bet is to import MusicXML files instead. This will give you higher-quality imports in much less development time. MusicXML support is built into Finale since 2006, PrintMusic since 2006, Allegro and Songwriter since 2007, and will be coming to NotePad and Reader in 2009. Plug-ins are available that export MusicXML files from Finale all the way back to 2000 on Windows, 2004 on Mac OS X PPC, and 2007 on Mac OS X Intel. The MusicXML support in Finale has been under development for nearly 8 years and provides a near-lossless export of Finale files into an open, standard, royalty-free format.
MusicXML is supported by over 100 programs, so by adding MusicXML support you not only get Finale file support, but support for files originally created with Sibelius, capella, Encore, or (via PDFtoMusic Pro) any program that can print a PDF version of a musical score.
There is lots of information about MusicXML at http://www.recordare.com/xml.html. This includes the MusicXML DTD and XSD, a tutorial,sample files, and more. There is also a MusicXML developer mailing list available for signup at http://www.recordare.com/lists#MusicXML.
MusicXML 2.0 has a lot of features, so do not try to tackle all of it at once. Start off supporting the basics of pitches and rhythms, then add more and more features over time based on what your customers need.