EB.DEV.HELPER

I only know the description in "Application Development" :

Artefact Creation using EB.DEV.HELPER
EB.DEV.HELPER is a standard utility that creates all of the artefacts that are required to run an application in T24. The key to the record is application that you are working on, and once verified will perform a number of actions if relevant field is flagged

PGM.FILE

Creates a PGM.FILE record based on the information set in the properties array

FILE.CONTROL

Creates a FILE.CONTROL record based on the information set in the properties array

INSERT

Creates the insert file (I_F.MY.APPLICATION) that holds the equated field names. Uses the prefix defined in the EQUATE.PREFIX property

CREATE.FILE

Creates the physical database files using EBS.CREATE.FILES

UPDATE.SS

Updates / Creates the STANDARD.SELECTION record via OFS and sets the REBUILD.SYS.FIELDS flag to ‘Y’

CREATE.DAS.PGMS

Creates the DAS items in BP for the application:

DAS.application

I_DAS.application

I_DAS.application.NOTES

If Table.equatePrefix is defined, then an EB.SYSTEM.ID record will be created if one does not already exist.
NB Once created these artefacts are still required to be shipped with your code. EB.DEV.HELPER merely aids the developer in creating the items.