I did try and create one file per directory based on your excellent example provided on on my other thread. After completing half of my directory scan, it ended up creating nearly 500,000 files and took nearly 30 minutes just to do a listing so I started back here again.
It looks like I have several ideas to implement now and my options are clear. I'm going to attempt sorting two large files then use
to filter the diffs as that seems the most straight forward to at least get this working.