For Arduino projects VisualGDB relies on the regular Arduino build process (arduino-builder.exe) that does not support adding arbitrary resources. The only exception is the SPIFFS file system that is only available when using the ESP32 Arduino core. VisualGDB supports it starting from the Custom edition as shown in this tutorial.
Unfortunately files in the SPIFFS partition folder within VS can’t be added to source control (TFS) so any code or data files in there will not be saved in the repository. Unless there is another option?
This is something to check on the VS side. VisualGDB reports the sketch files, source files and SPIFFS folder contents in exactly the same way. We have also double-checked it with git integration and it worked as expected as well.