For us, this seems to be related to updating the .NET Framework 4.6 and is not limited to SQL files. Users have problems opening files from Source Control Explorer and Solution Explorer.

Delete contents from the following folders:
C: \ Users \ <> \ AppData \ Local \ Microsoft \ Team Foundation
C: \ Users \ <> \ AppData \ Local \ Microsoft \ VisualStudio
C: \ Users \ <> \ AppData \ Local \ Microsoft \ VSCommon
The first step fixed it in my case, but you can try it if it is not: go to the Visual Studio IDE folder on the command line or in Windows Explorer and run the following command "devenv / resetuserdata". That is: C: \ Program Files (x86) \ Microsoft Visual Studio 11.0 \ Common7 \ IDE. To minimize the potential loss of users βpersonal environment, you should consider backing up using the export settings wizard and the import settings wizard to restore the settings if and when necessary.
Note. Side effects of running the / resetuserdata option are that any settings must be reconfigured (that is: TFS server and proxy settings), as well as many, if not all, Visual Studio extensions need to be reinstalled.
Source: http://blogs.msdn.com/b/willy-peter_schaub/archive/2010/09/15/if-you-have-problems-with-tfs-or-visual-studio-flush-the-user- cache-or-not.aspx
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