How would such a platform without file systems handle #include?

Reading further, I don't think this was ever addressed when someone else brought it up. I cannot for the life of me imagine a system where #include works but #embed doesn't. Again, it's fine if some systems have non-standard subsets of the C standard....why hobble the actual standard for code which can be compiled on systems where you have a filesystem (that will handle #include by the way) for the systems without filesystems?