The files are 256-color windows bitmaps 
(RGB-encoded, but not RGB color), 320 x 400. 

I added the .bmp extention since not all image viewing utilities
have the "view as bitmap" option for importing any file type.

Since the aspect ratio (width / height) of these files are not 
standard 4:3, like most computer screens, the bitmaps will appear 
vertically elongated. 
To make them appear in the correct aspect ratio, resize the bitmap 
to 534 x 400 (or 320x240) while you're looking at it. Make sure to 
resize them back to 320 x 400 when you're done checking 'em out.
Or just don't save when you close your image viewer...

Iffin you happen to use them, BACKUP YOUR CURRENT FILES.  It's not
harmful if you don't, but you will overwrite your existing logos,
and will never be able to see them again.

Rename the extensions of the files back to *.SYS from *.SYS.BMP
copy the files into your local folders:

logo.sys  = startup  - Root dir       (usually c:\)
logow.sys = wait for - Windows folder (c:\windows)
logos.sys = shutdown - Windows folder (c:\windows)