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'.
This is originally from Sara's blog.
It also works with almost any version of Visual Studio, you just need to change the "8.0" in the registry key to the appropriate version number for your version of Visual Studio.
The guide line shows up in the Output window too. (Visual Studio 2010 corrects this, and the line only shows up in the code editor window.)
You can also have the guide in multiple columns by listing more than one number after the color specifier:
RGB(230,230,230), 4, 80
Puts a white line at column 4 and column 80. This should be the value of a string value Guides in "Text Editor" key (see bellow).
Be sure to pick a line color that will be visisble on your background. This color won't show up on the default background color in VS. This is the value for a light grey: RGB(221, 221, 221).
Here are the registry keys that I know of:
Visual Studio 2010: HKCU\Software\Microsoft\VisualStudio\10.0\Text Editor
Visual Studio 2008: HKCU\Software\Microsoft\VisualStudio\9.0\Text Editor
Visual Studio 2005: HKCU\Software\Microsoft\VisualStudio\8.0\Text Editor
Visual Studio 2003: HKCU\Software\Microsoft\VisualStudio\7.1\Text Editor
For those running Visual Studio 2010, you may want to install the following extensions rather than changing the registry yourself:
These are also part of the Productivity Power Tools, which includes many other very useful extensions.
Best Solution
I've used AnkhSVN for the past year and I've never had a problem with it. I switch between that and TFS and some of the times I think I prefer AnkhSVN to TFS.