I don't think you can add desciptions to files, though you can add
notes to commits:

http://alblue.bandlem.com/2011/11/git-tip-of-week-git-notes.html

You have a pretty specific work-flow, I don't think any tool is going
to do this out of the box, much less have IDE integration, but using
git notes might help, and you could use them as basis for some custom
tooling.

I have to ask, why not add structured comments in your files? Then add
some scripts to list the 1234.sql filename, along with the '% NAME:
readable-name.sql' comment.

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