I am having the same problems on a WinXP SP2 system. I also observed the double slashes, and could not get the pre-build event to work after removing a slash in the command line, or even copying in the full, explicit paths starting with C:\... I then tried manually copying the .ascx file into the usercontrols directory as you did, and I saw the same "unknown element" error.
After extensive fiddling around (rebuilding, deleteing and then re-adding the reference, etc.) the control suddenly started to appear in design view. I narrowed it down to this sequence of actions that got it to come up:
1) I included the SampleControl.ascx file in the project
2) I deleted the Src property of the @ Register directive, then re-added it by typing "src=" and using the "Pick Url..." context menu to browse to the file and select it
3) I switched to design view and could then see the control on the page
4) I removed SampleControl.ascx from the project
Once I could see the control in design view, I could build and run the app with no problem. It still works even if I close and re-open Visual Studio.
Sorry it's not an answer as to why this is happening or how to fix it the RIGHT way, but perhaps it will help the forum moderators with troubleshooting....