There's some really interesting thinking here, but interpreting this naively would suggest that the perfect software project has only 1 file.
Something I think is particularly interesting about this approach is that it is language agnostic. It's probably even independent of "programming". It could also be useful for general documents: if I edit wiki page A and always edit B too, should they be the same page instead?
Couplings between different regions of the files, however, are relatively harder to find and requires some more thinking in terms of implementation.