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I've come across a number of blogs and articles regarding limitations in SharePoint Online but they differ across on tenants.
For example in a Education Tenant you can't create folders with *_files but in another business tenant you can. Does anyone know why this is ? Is there a new setting to display these? Any pointers would be much appreciated.
No sure as why with just one type of subscription... but the "_files" is an Internet Explorer / Microsoft (and Firefox) convention for "a folder linked to a file". For example, when you save a web page from IE or Firefox with "Web Page Complete", it creates a "YourPage.html" file and a "YourPage_files" folder. If you delete one, Windows Explorer will delete the other. Your subscription may allow the sync of these saved web pages (as files and folders).
Even in my E3 business tenant, the OneDrive Sync feature will not upload "_file" folders. But I can manually create "_files" folders in my libraries.
