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No it doesn't and it only has a subset of the features already available in netrw which comes by default.

Really? I've always used it over SSH without issues.

NERDTree is totally devoid of any network-related feature.

If you are using it with something like fuse or expandrive you are not using it over SSH but on local files.

If you are using it in a remote Vim via SSH, you are not using it over SSH either.

If you did something like :e scp://foo//bar/ and see a directory listing you are not using NERDTree.

Gotcha.