Can't add much to what has already been said, except…
I get my needle and escapement files from ….
http://www.koodak.com.au
The ones I prefer are F.W.Dick, they are, I believe equivalent to Vallorbe, which Koodak also sell. The "Dick" ones are very good to use. Because they are expensive, they only get used for best, if you know what I mean, and I do look after them.
For less strategic/important use, I have a set of needle files from CTC. They are fine for general use, and VERY much cheaper.
http://www.ctctools.biz/
I still have some Millenicut files, from my apprenticeship in the 60s. They are excellent for mass metal removal.
I have no connection with either of the two companies, other than as a satisfied customer.
cheers
Bill