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Hi mate, I know this thread is a few days old and that I may be new here but I have been doing a lot of searching on the net for the same problem the .sqm files that appear on C:\
It appears that if you have Microsoft's Live Messenger installed, every time you start and shut down the application it stores data on your hard drive to send to microsoft, even if you turn off the relevant "Help" section in settings it seems to still produce these files.
I have just started to delete them as and when they appear, it doesn't seem to cause any problems with the running of the system or Live Messenger.
Hope this helps
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