> How about: /usr/bin/latex is a program - my_neat_little_phdthesis.tex is
> a file?

Actually, /usr/bin/latex is an interpreter.
my_neat_little_phdthesis.tex *is* program code, even though the vast
proportion of the content will be literal text for output.  See Andrew
Greene's BASiX (BASIC interpreter in TeX) or the discussions of TeX
viruses from the same era if you're still unclear on this...


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