These download files are Tamagotchi iD L toy animation samples.

The filename indicates the animation type. For example, Toy_0A0A.jpg is a toy using animation type 0A0A.

Each image used in the samples contain a number, so when the sample toy is played with on the Tamagotchi, you can easily see where and when they appear in the animation.

Some images appear in the toy's animation as a mirror-image of the original BMP.