Some files are not served off of IIS because they are typically part of the building blocks of the website itself. For ASP.NET these are files like *.cs, *.dll, *.config, *.
Here's the list I build out of the IIS UI since I couldn't find it anywhere. Hope you find it helpful.
disallowed extensions
.asax
.ascx
.master
.skin
.browser
.sitemap
.config
.cs
.csproj
.vb
.vbproj
.webinfo
.licx
.resx
.resources
.mdb
.vjsproj
.java
.jsl
.ldb
.dsdgm
.ssdgm
.lsad
.ssmap
.cd
.dsprototype
.lsaprototype
.sdm
.sdmDocument
.mdf
.ldf
.ad
.dd
.ldd
.sd
.adprototype
.lddprototype
.exclude
.refresh
.compiled
.msgx
.vsdisco
.rules