This strikes me as one of those instances were the cost of the abstraction exceeds the savings. There are some things which are simply core to your code. Attempting to abstract those things is going to create a lot of pain when, realistically, those things changing would require component rewrites anyway.

If you're working with files, you've probably made many implicit assumptions about how the file system works and how it is represented. So you are either going to have a leaky abstraction that works, or a non-leaky abstraction that has those assumptions built in and will break when porting to a system without those assumptions anyway.