The source file "simu" is the source file in which all the sources are set to zero except for the sources within the scout you selected in the process "Simulate recordings from scouts". This file was multiplied by the head model to create the recordings file "simu".
The other is a link, related to a "dipole modelling" shared kernel you computed in the same folder.
If you are not comfortable with these concepts, I'd recommend you start by following carefully ALL the tutorial datasets (section "Get started" on the tutorial page), at least until #23, and using the example MEG dataset provided. You'll need a very good understanding of the interface and data structures of the software before doing the simulations you're hoping to do...
https://neuroimage.usc.edu/brainstorm/Tutorials
Tutorial #22 explains the creation of these these links:
https://neuroimage.usc.edu/brainstorm/Tutorials/SourceEstimation#Computing_sources_for_single_trials
To simulate dipoles with different orientations, you'll need to use lower level functions than simply the GUI.
Have you discussed with the authors of this article yet?