//x makes regex ignore any whitespaces in the pattern. Example:
$regex(abc,/a b c/) -> 0
$regex(abc,/a b c/x) -> 1
//s makes the dot ( ".") match the LF character (char 10) too. By default, the dot matches every character except LF. Example:
$regex($lf,/./) -> 0
$regex($lf,/./s) -> 1
Seeing that most people vaguely recommend tutorials and stuff, I'd like to point out that it matters WHICH tutorial/manual you choose. mirc uses the PCRE library for regular expressions, so to learn all about mirc regex, one has to read the PCRE manual, not Perl/php/vbscript or whatever manual on regexes. For basic stuff, all these are ok, but your question is a good example of why the PCRE manual is necessary.
Here it is