Just unpack the .gz archive somewhere (it will create 1.4MB file) and
use rawrite2.exe (under Windows) or dd (under Linux) to create your own
boot diskette.

ElTorito.img.gz 
  contains a compressed image of a floppy with Smart Boot Manager. 
  Booting from this diskette will allow you to boot from the CD
  even if your BIOS doesn't support it directly.

floppy.img.gz
  contains a compressed image of a floppy with syslinux boot manager
  and ElTorito stack from Smart Boot Manager.
  After create your own boot diskette you must copy isolinux/vmlinuz
  and isolinux/initrd.ide into this diskette.
  Booting from this diskette will allow you to boot from the USB Pen Drive
  or IDE/USB CDROM even if your BIOS doesn't support it directly.