Linux is based on Files, What else could you base an OS on?

So the linux kernel exposes a lot of the things it handles as files, and thus a linux based operating system like GNU ends up being extremely file based.

What else could you base an OS on, other than files? How bout something with more rich range of data types? I don't know - any thoughts?

IRC

instead of a filesystem you data is mapped into irc channels, device drivers are represented as users and you PM them to read or edit settings, CTCP instead of ioctl. you have IRC bots instead of daemons.