From cvsnt documentation in wincvs distribution:
"
Currently, the default list of ignored file name patterns is:
rcs SCCS CVS CVS.adm
rcsLOG cvslog.*
tags TAGS
.make.state .nse_depinfo
*~ #* .#* ,* _$* *$
*.old *.bak *.BAK *.orig *.rej .del-*
*.a *.olb *.o *.obj *.so *.exe
*.Z *.elc *.ln
core
"
When button "Show any ignored" is NOT pressed WinCVS (2.0.2.4 Build 4) lists, for example, files test~, test.bak and .#test.
It properly doesn't list files in CVS subdir, and it properly doesn't list files in local .cvsignore file.
WinCVS should use the same rules like cvsnt on default ignored file patterns.
Since it can be difficult to use 'per-repository list in $CVSROOT/CVSROOT/cvsignore', it could have local configuration option for deafult ignore list instead.
To clarify: filter buttons "show commitable" and "show unknown" are checked, as it should be, or else one very easily forgets to add new files under cvs control.