So you mean the filetree and file contents, as seen by userspace program?
It's meant to be imprecise, because they didn't want some "gotcha." If they say we won't reveal the disk layout, technically you can't tell that from the filetree. If they won't reveal the filetree, but this is SQLite, it's always a single file. If it's file tree + contents, well the CPU byte endianness might matter for some DBMSes, even though you could just try both.