Firstly, they do duplicate files throughout the game for no good reason ... who knows why.
Secondly, view as text will only display a file if it is text! Binary files, it will display as much of it as it can, but often that's very little. In this case, it could just mean that the S files have a # symbol near the start, and after that point there's binary data that wouldn't be shown in text mode. So the files aren't necessarily the same
