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They are certainly not files essential for Windows to run, they are not installed by Windows Setup and neither are they part of any popular Windows application such as Office, Photoshop etc.
Only reference i can find to the file extension .sqm is files created by a war simulation game called 'Operation Flashpoint' by Bohemia Interactive Studio.
At the very worst, deleting them will only involve having to re-install the associated application provided you still have a copy of it. It may simply have been a demo you installed that didn't get fully removed.
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