Message 362962 - Python tracker

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Content 
In the [importlib_resources backport](https://gitlab.com/python-devs/importlib_resources/)... in particular in [issue 58](https://gitlab.com/python-devs/importlib_resources/issues/58) and [merge request 76](https://gitlab.com/python-devs/importlib_resources/-/merge_requests/76), the backport now has a new feature, a "files()" function.

Let's incorporate that functionality into importlib.resources.