MSBuild targets and property names/values relationship
 

In MSBuild action step properties, what's the relationship between Targets and Property names/Values and how to use it?

The Targets field corresponds to the /target command-line flag, and Properties corresponds to the /property command-line flag.
http://msdn.microsoft.com/en-us/library/ms164311.aspx

So both got nothing to do with assembly.cs?

Not that I'm aware of.