162
Windows NT vs. Unix: A design comparison
(blogsystem5.substack.com)
This is a most excellent place for technology news and articles.
I'm not a kernel dev, but I've read often enough that there are some places where "everything is a file" somewhat breaks down on Unix. (I think /proc and some /dev)
For an "absolutely everything is a file" system have a look at plan9, it was the intended successor to Unix, but then that got popular while plan9 stayed a research project.
I know about 3 people on earth that ever ran it in anything approaching production. Two of them still found a way to use the acme editor til LSPs took over, one is still at it.
It remains a pretty cool project you can still find people maintaining the bones of it. I think the core utils are ported and in the arch repo.