Basically it contains empty XML for all the art that comes from the main game files (i.e. all the art where the SDK will say "I cant find file xyz" but will still be able to pull the relavent art data in). This means that when you have it installed, the compiler will stop complaining about art that it cant find but which it doesn't need. Mods will still work because the files are empty so the compiler still pulls the data for the art in question from the game.
To produce these files, I took the stock XML from the cnc3xml folder. Then I renamed static.xml to mod.xml and compiled it. Then I used the output from that to identify the files that were listed as "missing" and went from there.
I'll just eat the errors of these files then (and only these); currently the building of a mod is already quite slow, so I don't want to make it even slower .
The trick is to look for warnings more than errors. It's a bit of a misnomer in terms, but warnings are more serious, and generally denote actual errors, where errors are generally not actually errors at all, due to using the game files. Critical errors are obviously the most important, but also easy to notice.