Howtogeek posted 6 ways the Linux File System is different from the Windows File System
Linux’s file system has quite a few differences from the Windows file system. You won’t find any drive letters or backslashes, but you will find an alien-looking layout where files can have the same name, differing only in capitalization.6 Ways the Linux File System is Different From the Windows File System
This isn’t an exhaustive list. It is intended for new Linux users who aren’t aware of all the differences between Linux and Windows. There are many more differences that apply.