I disagree. POSIX, although somewhat dated, has provided a good enough abstraction layer for filesystems and OSs. My proof of this is the number of different and successful filesystems for Unix/Linux. If the abstraction didn't work, everyone would be forced to use the same filesystem.
The issues and subtleties are with bidirectional sync. It is not "the easy part". Dropbox didn't get it right in the past, we have no proof they have it right now.