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Well at least about the sql file in specific i might be able to give a hint (keep in mind: i have seriously no idea or knowledge about coding anything though so it could be completely wrong)
When you initially create your module and you think about the data your module needs to store in the database i guess at the very beginning you would manually create and fill the tables you need in the database.
E.g. you need a table for permissions and configsettings.
So you would create those in your db and fill them with the default settings.
You can then export those to a sql dump file as usual and thats what you put in that sql subfolder of your module.
Hence on installation of the module XOOPS runs those sql querries recreating your default tables and filling them with the default values (as long as you dumped some).
Vice versa on deinstallation XOOPS will use this file to know which tables to drop.
[size=x-small]However since i was able to grab this part it must either be wrong or i missread that part of your question.
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