Yavuz,
I don't believe that's possible. As evidenced by analyzers like SonarPLSQL and SonarTSQL, if you have both plugins running on a sonarqube instance and allow .sql as a file suffix for both sonar.tsql.file.suffixes and sonar.plsql.file.suffixes, the analysis will error out when scanning .sql files. Only one language per file is allowed.
You could potentially create a seperate project for just those files (excluding them from analysis on the other project) and fiddle with the file suffix properties for the relevant languages, but I imagine that's not ideal.
Colin