Old question, but I wanted to put my answer incase anyone else comes looking for it.
I too wanted my view specific js/css files under the views folder, and here's how I did it:
In the web.config folder in the root of /Views you need to modify two sections to enable the webserver to serve the files:
<system.web>
<httpHandlers>
<add path="*.js" verb="GET,HEAD" type="System.Web.StaticFileHandler" />
<add path="*.css" verb="GET,HEAD" type="System.Web.StaticFileHandler" />
<add path="*" verb="*" type="System.Web.HttpNotFoundHandler"/>
</httpHandlers>
<!-- other content here -->
</system.web>
<system.webServer>
<handlers>
<remove name="BlockViewHandler"/>
<add name="JavaScript" path="*.js" verb="GET,HEAD" type="System.Web.StaticFileHandler" />
<add name="CSS" path="*.css" verb="GET,HEAD" type="System.Web.StaticFileHandler" />
<add name="BlockViewHandler" path="*" verb="*" preCondition="integratedMode" type="System.Web.HttpNotFoundHandler" />
</handlers>
<!-- other content here -->
</system.webServer>
Then from your view file you can reference the urls like you expect:
@Url.Content("~/Views/<ControllerName>/somefile.css")
This will allow serving of .js and .css files, and will forbid serving of anything else.
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