We tracked the problem down to a defective ContentType-Declaration of the file. Introduced in Mac OS X Snow Leopard files will no longer recognized by it's extension (as we all know it from old unix times) - instead there is some meta information for each file which holds a Content Type.
You can see those meta-data for each file with the help of the terminal utility called mdls. So in this example we create an empty *.gpx-file via touch and display its meta-data:
% touch bla.gpx <Tuesday 09:11:23>
saschaheld@Saschas-MacBook-Pro:~
% mdls bla.gpx <Tuesday 09:11:25>
kMDItemContentCreationDate = 2013-06-04 07:11:25 +0000
kMDItemContentModificationDate = 2013-06-04 07:11:25 +0000
kMDItemContentType = "com.apple.dt.document.gpx"
kMDItemContentTypeTree = (
"com.apple.dt.document.gpx",
"public.xml",
"public.text",
"public.data",
"public.item",
"public.content"
)
kMDItemDateAdded = 2013-06-04 07:11:25 +0000
kMDItemDisplayName = "bla.gpx"
kMDItemFSContentChangeDate = 2013-06-04 07:11:25 +0000
kMDItemFSCreationDate = 2013-06-04 07:11:25 +0000
kMDItemFSCreatorCode = ""
kMDItemFSFinderFlags = 0
kMDItemFSHasCustomIcon = 0
kMDItemFSInvisible = 0
kMDItemFSIsExtensionHidden = 0
kMDItemFSIsStationery = 0
kMDItemFSLabel = 0
kMDItemFSName = "bla.gpx"
kMDItemFSNodeCount = 0
kMDItemFSOwnerGroupID = 20
kMDItemFSOwnerUserID = 501
kMDItemFSSize = 0
kMDItemFSTypeCode = ""
kMDItemKind = "GPX File"
kMDItemLogicalSize = 0
kMDItemPhysicalSize = 0
So as you can see the file extension *.gpx assigned per default to the content type "com.apple.dt.document.gpx". In this specific problem the default extension - contenttype-mapping was modified by an third party application (called Adze (http://kobotsw.com)) which results in Xcode not recognizing the file correctly.
The easiest way to fix this problem is by resetting your spotlight index via the system preferences. Open the Spotlight-Prefpane, switch to the Privacy-Tab and drag your Macintosh-Volume (/) into the TableView - After you have saved this settings, you can remove the Macintosh-Volume from the TableView, which will result in a complete spotlight reindex.
Please keep in Mind, that the reindexing can take some time depending on your amount of files, read speed and volume size.