Well you need to setup a "developer" board, basicly a vbulletin running in debug mode.
and then you start by creating the product.
then each item you add, much have the new product selected.
and new templates should be created in "master" template, not default.
Then in the product menu when using export it will include
phrases, plugins, templates, etc etc.
Php files, you just add manually along with the product xml
manually uploaded dureing installation.
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Creating a product for vb4 is still excaktly like vb3
and the vb3 documentation on vb.com is sufficient for creating, import/export
only the codeing part thats not the same.
http://www.vbulletin.com/docs/html/creating_a_product
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So you now need to create a board running in debug,
i run one on my computer, locally using XAMPP server(google it),
installed vb on it, set it in config to run debug then you will notice
you have alot more options availible for exspecially deveping products,
adding options, etc..
remember new templates in masterstyle not default, if they are in default
they wont be included in the export.