I'm not so familiar with FreeBSD coding standards and design practices but it looks like that could still be refactored even more by getting rid of all the extra memory allocations (and deallocations), making future changes less likely to introduce bugs. For example it's allocating one structure for each file given as input, and making copies of all the paths... which I'm pretty sure isn't necessary as file tests each of its input files independently; the code misleadingly implies, however, that they are somehow dependent. The old version was better in this respect.

That said, compared to the much more complex old version, the rest of it is an improvement.