The Sysinternals Handle utility shows only file system activity, but does not show what processes are using files on the file system.

Name: The Sysinternals Handle utility shows only file system activity, but does not show what processes are using files on the file system.
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Quizplus · Accepted Answer

The Sysinternals Handle utility is designed to show which processes are holding handles to files, among other resources, thus it does show what processes are using files on the file system.

The Sysinternals Handle Utility Shows Only File System Activity, but Does