I'm assuming these are the cover art images that the Kobo OS extracts from the epub to display in various scenarios. Last time I looked I believe it converts to a big greyscale version to display when the device is powered off, a small greyscale version to show on your bookshelf, and a small color version to show with the kobo apps on the iphone/smartphones.
The weird thing is these files don't seem to get removed when the book is deleted(at least with the "open" epubs we add to the device ourselves manually).
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