Dear Learner,

Hope you are doing well.

Please accept our sincerely apology for delay in response.

1. if you are creating folder or file, each and every thing will be treated same and will be stored in block.

2. FS relates to a generic file system which can point to any file systems like local, HDFS etc. So this can be used when you are dealing with different file systems.
dfs is very specific to HDFS. would work for operation relates to HDFS only.

Please refer below screen shot


Hope it resolves your query.
If you have any further query,please let us know.