A virtual filesystem is a way to track files on a system. There are various kinds of VFS, including:
A *NIX-style VFS represents every device and every file as a "node" that can have children (folders) or not (files, pipes, etc).
A node can "handle" other nodes (mount points), the system needs to keep track of which nodes are mounted by which.
Example:
/dev/mnt0 (Loopback mountpoint, associated to /dev/file.txt) -> /media/mount/test -> /media/mount/abc -> /media/mount/folder -> /media/mount/folder/sys
In this case writes and reads to /dev/mnt0 are mapped to the file /dev/file.txt
Instead of having mounts anywhere, we have drive letters, where every drive letter is a mountpoint with a driver.
Example:
C:\ (mountpoint by NVMe driver) -> C:\some\file -> C:\file.txt D:\ (loopback) -> D:\test.txt
TODO: Explain more in-depth