@Override
    protected boolean accept(Path p, @CheckForNull Boolean isDir) {
      if (!StoreFileInfo.isReference(p)) {
        return false;
      }

      try {
        // only files can be references.
        return isFile(fs, isDir, p);
      } catch (IOException ioe) {
        // Maybe the file was moved or the fs was disconnected.
        LOG.warn("Skipping file {} due to IOException", p, ioe);
        return false;
      }
    }
Filter for HFileLinks (StoreFiles and HFiles not included). the filter itself does not consider
if a link is file or not.
hbase-server/src/main/java/org/apache/hadoop/hbase/util/FSUtils.java