It has been pointed out in the past, in M.E. , that square files are not in fact truely square. They were made like this to make it easier to file a triangular groove into a flat surface by using alternate corners; one corner would be cutting near the bottom of the groove, turn through ninety degrees and it cuts near the surface. I examined one of my files at the time, and the corners of that were definitely not right angles. I have no idea if this practice varied with size of the file, or if it is still done.
Maurice