I'm not sure they dont matter, i would think that .pdf, .doc and. xps for example would be less usefull than a htm, asp, aspx.
but David is correct, you are better of not haveing a file name.
I develop using Microsoft Asp.MVC, there are no file names in MVC
i believe seomoz is also written in MVC, cant remeber what tipped me off to that maybe some one from SEOMoz can confirm
MVC also leaves very clean code, no postbacks or viewstate to clog up the code