Git is different; instead of the regular file and patches list, Git records a snapshot of all the files tracked by Git and their paths relative to the repository root, that is, the files tracked by Git in the file system tree.
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The way Git references the files and directories it tracks is directly built into the data model.
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Git's object storage is a key-value storage, the key being the ID of the object and the value being the object itself. The key is an SHA-1 hash of the object, with some additional information such as size.