This file defines hints shown on the area/game loading screens.
First column is just number of next hint.
Second column is the strref to the hint text from Dialog.tlk.
In IWD2 we have:

2DA V1.0
4294967296 
           RES_REF    
1          40217      
2          40218      
3          40219      
4          40220      
5          40221      
6          40222      
7          40223      
8          40224      
9          40225      
10         40226      
11         40227      
12         40228      
13         40229      
14         40230      
15         40231      
16         40232      
17         40233      
18         40234      
19         40235      
20         40236      
21         40237      
22         40238      
23         40239      
24         40240      
25         40241      
26         40242      
27         40243      
28         40244      
29         40245      
30         40246      
31         40247      
32         41305      
33         32701      
34         32702      
35         32703      
36         32704      
37         32706      
38         32707      
39         32708      
40         32709      
41         41347      
42         41402