Mainly, these are configuration recordsdata for Bluetooth and current in every set up of macOS.
On macOS Sequoia 15.6.1, the listing seems to be like this (the timestamps might differ for every set up)
$ ll "/Library/Utility Help/BTServer" whole 256 -rw-r--r-- 1 root wheel 28604 Aug 16 20:44 countryCodeATV1.2_2.0.plist -rw-r--r-- 1 root wheel 11945 Aug 16 20:44 countryCodes.plist -rw-r--r-- 1 root wheel 11188 Aug 16 20:44 countryCodes0x2014.plist -rw-r--r-- 1 root wheel 11417 Aug 16 20:44 countryCodes0x2019.plist -rw-r--r-- 1 root wheel 11417 Aug 16 20:44 countryCodes0x201D.plist -rw-r--r-- 1 root wheel 11188 Aug 16 20:44 countryCodes0x2024.plist -rw-r--r-- 1 root wheel 11184 Aug 16 20:44 countryCodes0x7512.plist -rw-r--r-- 1 root wheel 6680 Aug 16 20:44 countryCodes2.plist -rw-r--r-- 1 root wheel 30548 Aug 16 20:44 countryCodes3.plist -rw-r--r-- 1 root wheel 58171 Aug 16 20:44 countryCodes4.plist -rw-r--r-- 1 root wheel 59754 Aug 16 20:44 countryCodes5.plist -rw-r--r-- 1 root wheel 61732 Aug 16 20:44 countryCodes5iPads.plist -rw-r--r-- 1 root wheel 62156 Aug 16 20:44 countryCodes5iPadsV2.0.plist -rw-r--r-- 1 root wheel 61684 Aug 16 20:44 countryCodes5Mac.plist -rw-r--r-- 1 root wheel 62156 Aug 16 20:44 countryCodes5MacV2.plist -rw-r--r-- 1 root wheel 62158 Aug 16 20:44 countryCodes5MacV39.plist -rw-r--r-- 1 root wheel 62158 Aug 16 20:44 countryCodes6_CC6.plist -rw-r--r-- 1 root wheel 61684 Aug 16 20:44 countryCodes6.plist -rw-r--r-- 1 root wheel 56861 Aug 16 20:44 countryCodes7.plist -rw-r--r-- 1 root wheel 28604 Aug 16 20:44 countryCodesiPads_V2.plist -rw-r--r-- 1 root wheel 6684 Aug 16 20:44 countryCodesJ3tv.plist -rw-r--r-- 1 root wheel 28348 Aug 16 20:44 countryCodesV39.plist -rw-r--r-- 1 root wheel 73728 Aug 16 20:44 pincode_defaults.db -rw-r--r-- 1 root wheel 343 Aug 16 20:44 regionCodes0x7512.plist
PS: Should you ever run into pairing points with bluetooth headsets, operating
sqlite3 /Library/App*ort/BTServer/pincode_defaults.db 'choose default_name, pincode from units the place pincode will not be null'
in Terminal provides an inventory of default pairing codes for in style bluetooth units.