I think we'll need virtual file system with mount points to conveniently manage assets, saves and configurations. This can be used mainly by resource manager in the future.
I think it should be new standalone library because it shouldn't have any dependencies on the PolyEngine and will be more accessible and visible for Rust users willing to use it.
It should support all actions supported by the standard filesystem library: https://doc.rust-lang.org/std/fs/index.html