The difficulty here is that the documentation for BSCMAKE states that it hasn't been used by the VS IDE for a while. VS2005 was the last version that seems to use it. If the project that is showing this warning is VS2008 or newer then try setting:
to no. If there are no side effects, then just leave it like this.
But to answer the direct question, symbols should be the standard C/C++ definition of variables and functions. Symbol references would be references (memory addresses) of variables in the file that the browser file corresponds to. As to why it is set to 64,000, my bets is that back in the early 1990s, that was a massive amount of references. Since .bsc files were replaced with SQL databases, then the format was likely never updated.