But at least in Linux there are ton of files that are not exposed to the "same nexus", i.e. filesystem. The most common example would be network sockets. They are files, but do not exist anywhere in filesystem. In Linux file is more of an object handle.
https://yarchive.net/comp/linux/everything_is_file.html
http://events17.linuxfoundation.org/sites/events/files/slide...