[Mark Rejhon]

I have posted the file contents of the 7100t (3.8 version) and 7280 (4.0.0.124 version):

http://www.blackberryforums.com/viewtopic.php?t=1167

This may be useful to you developers.

[Mark Rejhon]

As a result of this research, I was able to determine the following:
Ignoring application files, and ignoring the fact I do not have Phone installed on my BlackBerry, I used a visual diffing utility to determine differences:

Files that exist only in BlackBerryOS 3.8

FastEuropeanOptions
brickbreaker240X260resources
dynamic_ling_data_english_gb_35k_2
dynamic_ling_data_english_gb_ltr
dynamic_ling_data_english_us_35k_2
dynamic_ling_data_english_us_ltr
net_rim_bb_address_book_repository
net_rim_bb_backdrops_240x260
net_rim_bb_help_gprs_charm__en
net_rim_bb_profiles_tunes_builtintunes
net_rim_bb_resource__en_GB
net_rim_bluetooth
net_rim_er_enabler
net_rim_escreen
net_rim_platform_im_resource__en_GB
net_rim_platform_resource__en_GB
net_rim_theme_blackberry_240x260
net_rim_theme_tmobile_240x260
net_rim_tid
net_rim_tid_basicFastEuropean
net_rim_tid_core
net_rim_tid_fastEuropean
net_rim_tid_im_alph_core
net_rim_tid_multitap
net_rim_tid_repositoryBasedEuropean


Files that exist only in BlackBerryOS 4.0

brickbreaker240X160resources
net_rim_bb_explorer_resource__de
net_rim_bb_explorer_resource__es
net_rim_bb_explorer_resource__fr
net_rim_bb_explorer_resource__it
net_rim_bb_help_gprs__en
net_rim_escreen_common
net_rim_escreen_gprs
net_rim_midletresumption