If you do embedded stuff you can easily get above COM100 if you're doing something like testing (if a USB to serial converter has a serial number, it gets a uni

If you do embedded stuff you can easily get above COM100 if you're doing something like testing (if a USB to serial converter has a serial number, it gets a unique COM port). Although I don't think these high numbers have any effect on the file system, just the legacy low numbered ones DOS could have.