Visual Styles File
Manifest is the file format used to describe the file used when an older program uses the Windows XP or Windows Vista, these files are xml files which tell the program to use the look of the newer Windows operating systems.
.cdf-ms files are usually binary format of the .manifest files. Which is usually a pre compiled format of the .manifest file which is targeted at boosting the performance.
» PE Explorer
How to open .manifest files?
Software to open .manifest files
What are .manifest files