That depends... For example, if you have many archives, there may be hundreds of fies in one archive (zipped folder)
Applications may have more than one 'files' inside (like installers)
If you go to Command Prompt and type
dir C:\ /s and let it run until it stops.
at the bottom, it should say how many files there are in total.
This is mine:
From what I can remember, the computer scanned over 200,000 files. (actually I think it was more like 300,000...)