Is there a Breakpoint Plugin for Visual Studio?
How about this: "Debugger Settings Visual Studio Add In– Easily Copy Breakpoints between Machines"?
I found this based on a recent Google search:
Breakpoint Workspaces by Rick Schott.
It seems that Visual Studio 2010 (Professional) has added an "export breakpoints to file" function. (You can find it in the Breakpoints window.)