When exporting data, the content writer puts the files in a 'Files' folder, but the path to the file is rewritten to 'files' (lowercase) in content. mudrd8mz also identified that the 'Files' folder is localised and therefore the 'Files' folder will be even more inconsistent with the rewritten path.

Edited: Additionally, it was realized that storing files in single folder for the whole subcontext may lead to conflicts and overwriting a file with an other.