For the plugins, there are two parts: the VMMaker part (usually a plugin is a subclass of InterpreterPlugin) and the C part.
Some plugins are directly included in the VMMaker package/repostitory and some others are in different places (usually when they are not "core" plugins).
The VMMaker part of SerialPlugin, is in VMMaker package, so if you followed my instructions, when you downloaded VMMAker, you should have downloaded the class SerialPlugin which is in the 'VMMaker-Plugins' category.
Now, if you need to modify something to the "platform code", hand written C code, then such plugins can be found in Git or in the SVN.
In git, they are in
https://gitorious.org/cogvm/
For your case it should be:
https://gitorious.org/cogvm/blessed/blobs/master/platforms/unix/plugins/SerialPlugin/sqUnixSerial.c
�