It is somewhat unclear what the OP means - the distinction between the number of files that the kernel has open at one time, and the number of files that the kernel has had open, presumably since it has been booted, would lead to a difference.
I can only really see a sensible reason to know the number of files that the kernel has open at one time (and that one time to be now), but it is always best to be prepared to be surprised.
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