For information on the *.dsm files, visit here
http://www.liutilities.com/products/...ary/files/DSM/ to see if it is of any help. It says that they are " DSM is the file extension for music modules associated with MOD, DSI and DSIK", but that is about all I could find.
As for *.rgu files, it seems that they have to do with data recovery software. So I am guessing that the .dsm files might be safe to remove if they are taking up significant space, but I would leave the .rgu files alone. They might be quite important.
If someone else has any more information about these, please post.