Though to add: many things in your file system are listed as “files” in a directory, but are completely virtual with varying ways on what they do when written to/read from. (Also, linux has streams and files, not only files) E.g. /dev/null will read zeros, and discard data written to. But it has no physical backing.
That 44b had to be paid in real cash, not just the current theoretical value of the sum of his shares. He sold quite a lot of Tesla shares afaik to banks to give them a “small loan”.