Tracks compatibility issues based on https://node-test-viewer.deno.dev/results/latest#fs .

• parallel/test-file.js
• parallel/test-fileurltopathbuffer.js
• parallel/test-fs-access.js
• parallel/test-fs-append-file-flush.js
• parallel/test-fs-append-file-sync.js
• parallel/test-fs-assert-encoding-error.js
• parallel/test-fs-buffer.js
• parallel/test-fs-chown-negative-one.js
• parallel/test-fs-constants.js
• parallel/test-fs-error-messages.js
• parallel/test-fs-existssync-memleak-longpath.js
• parallel/test-fs-fchown-negative-one.js
• parallel/test-fs-filehandle.js
• parallel/test-fs-glob-throw.mjs
• parallel/test-fs-lchown-negative-one.js
• parallel/test-fs-mkdir-mode-mask.js
• parallel/test-fs-mkdtempDisposableSync.js
• parallel/test-fs-null-bytes.js
• parallel/test-fs-open-mode-mask.js
• parallel/test-fs-opendir.js
• parallel/test-fs-promises-file-handle-aggregate-errors.js
• parallel/test-fs-promises-file-handle-close-errors.js
• parallel/test-fs-promises-file-handle-close.js
• parallel/test-fs-promises-file-handle-dispose.js
• parallel/test-fs-promises-file-handle-op-errors.js
• parallel/test-fs-promises-file-handle-read-worker.js
• parallel/test-fs-promises-file-handle-read.js
• parallel/test-fs-promises-mkdtempDisposable.js
• parallel/test-fs-promises-readfile.js
• parallel/test-fs-promises-watch.js
• parallel/test-fs-promises-write-optional-params.js
• parallel/test-fs-promises.js
• parallel/test-fs-read-position-validation.mjs
• parallel/test-fs-read-promises-position-validation.mjs
• parallel/test-fs-read-stream-err.js
• parallel/test-fs-read-stream-file-handle.js fix(ext/node): allow passing FileHandle as fd argument for WriteStream and ReadStream #32770
• parallel/test-fs-readSync-position-validation.mjs
• parallel/test-fs-readdir-buffer.js
• parallel/test-fs-readdir-types.js
• parallel/test-fs-readdir-ucs2.js
• parallel/test-fs-readfile-eof.js
• parallel/test-fs-readfile.js
• parallel/test-fs-realpath-on-substed-drive.js
• parallel/test-fs-realpath.js
• parallel/test-fs-stat-date.mjs
• parallel/test-fs-stat.js
• parallel/test-fs-symlink-longpath.js
• parallel/test-fs-sync-fd-leak.js
• parallel/test-fs-syncwritestream.js
• parallel/test-fs-truncate.js
• parallel/test-fs-watch-abort-signal.js
• parallel/test-fs-watch-close-when-destroyed.js
• parallel/test-fs-watch-encoding.js
• parallel/test-fs-watch-enoent.js
• parallel/test-fs-watch-recursive-add-file-to-existing-subfolder.js
• parallel/test-fs-watch-recursive-add-file-to-new-folder.js
• parallel/test-fs-watch-recursive-assert-leaks.js
• parallel/test-fs-watch-recursive-promise.js
• parallel/test-fs-watch-recursive-validate.js
• parallel/test-fs-watch-recursive-watch-file.js
• parallel/test-fs-watch-ref-unref.js
• parallel/test-fs-watch-stop-async.js
• parallel/test-fs-watch-stop-sync.js
• parallel/test-fs-watchfile-bigint.js
• parallel/test-fs-watchfile-ref-unref.js
• parallel/test-fs-write-file-flush.js
• parallel/test-fs-write-file-sync.js
• parallel/test-fs-write-sigxfsz.js
• parallel/test-fs-write-stream-autoclose-option.js
• parallel/test-fs-write-stream-change-open.js
• parallel/test-fs-write-stream-eagain.mjs
• parallel/test-fs-write-stream-err.js
• parallel/test-fs-write-stream-file-handle-2.js fix(ext/node): allow passing FileHandle as fd argument for WriteStream and ReadStream #32770
• parallel/test-fs-write-stream-file-handle.js fix(ext/node): allow passing FileHandle as fd argument for WriteStream and ReadStream #32770
• parallel/test-fs-write-stream-flush.js
• parallel/test-fs-writesync-crash.js
• pummel/test-fs-largefile.js
• pummel/test-fs-readfile-tostring-fail.js
• pummel/test-fs-watch-file.js
• sequential/test-fs-opendir-recursive.js
• sequential/test-fs-watch.js

Feel free to edit where necessary.