I don’t have these files on my system. I also have no idea what these files are. I guess they’re somehow the part of a safelist database (Safelistdatabase). So they’re probably created in Clean PC Mode, to make automatic settings for items that were on your computer before installing CFP 3, or in Train with Safe Mode, to know which files that are considered as safe.
What Defense+ Mode (and firewall) do you use?
For temporary files, there is \Documents and Settings%user%\Application Data\Comodo\Firewall Pro\Data\TempFiles. I don’t know if it’s used, since mine is empty. Maybe during update.
In my TempFiles folder, the only thing present is a file named clp_files_update.ini which has info about different file names, sizes, URLs to retrieve them from, settings, etc., so I’d say that confirms the update theory ;D
Regarding the sld files… I don’t have them either, and my computer is in Clean PC Mode (Defense+) and Train with Safe Mode (Firewall), so I would guess that they are not required for the firewall to work properly. You could always just delete them to the Recycle Bin and see if your computer starts having fits, and restore them if need be.