this verilog file is the verilog model of each standard cell, with ports definition.
It can help check the mismach between the spice netlist and the verilog netlist.
for v2lvs it can be useful
of course, you can also use the cell list spice netlist only for v2lvs.
It does not impact the results.
But if there are some lvs errors, maybe it will take some time to debug.