Probably very specialised hardware/software.
SIM is an image format created by Aurora.
Tutorial created by SAP Tutor, a program used to record, edit, and play interactive self-learning units; contains a lesson, which may include screenshot images, text instructions, and assessment questions; used to train employees how to operate software programs. SIM files may be played back using the SAP Tutor Player, which is bundled with the SAP Tutor package or available as a standalone program. NOTE: The size of SIM files may vary depending on how many screenshot images are included in the tutorial.
Backup information file used by Steam's backup service, which allows users to backup and restore games using DVDs or other external media; contains settings and other information for the backup, along with a corresponding .SIS file. SIM files are used to restore a backup from .SID game data files.