These files contain user preference configurations that are in general specific to your machine, so it’s better not to put it in SCM. Also, VS will change it almost every time you execute it, so it will always be marked by the SCM as ‘changed’.
I don’t include either, I’m in a project using VS for 2 years and had no problems doing that. The only minor annoyance is that the debug parameters (execution path, deployment target, etc.) are stored in one of those files (don’t know which), so if you have a standard for them you won’t be able to ‘publish’ it via SCM for other developers to have the entire development environment ‘ready to use’.
