> File descriptor, handle. Potayto, potahto.

Under Windows, a lot more concepts are handles than just files, directories, symbolic links, pipes, mail slots, ..., e.g.

- processes, threads

- synchronization objects (mutex, semaphore)

- events (CreateEventEx)

- I/O Completion Ports

- Sections (ZwCreateSection) and Partitions (https://www.geoffchappell.com/studies/windows/km/ntoskrnl/ap... ) for memory

- waitable timers

- GUI components (HWND)