Opening a calendar application, clicking on the "Event" menu, and being given options to make a new calendar makes as much sense as opening the "File" menu and seeing the same options.
If you split it up so any menu item that verbs a noun, had a top level menu named by that noun, you'd end up with New/Delete/etc actions being split into many menus, which feels just as wrong.
"File" works because of inertia, and people have a feeling of what should be in there:
- new thing
- save thing
- copy thing
- open another thing
- rename thing
- send this thing somewhere
- import a thing in another format/export thing in another format
- close thing, but don't quit, send me to some start screen please
It's vaguely related to the file/container you're looking at, but I wouldn't even say that's hugely important to most people's use of the file menu. It just has to have those things in it because honestly, it's pretty consistent. Other than a few examples in the article (Find My with it's always-disabled options, Reeder clearly having already moved all of it's menus into Account/Subscription/Item nouns) the file menu lines up with what I expect to be in it. Maybe that's me stuck inside my own bubble?