Are the naming conventions for Unity’s input actions asset confusing or is it just me?

This is a common tutorial example I see:

Create an input action asset file named “PlayerControls”

Generate a c# file from that inputs action asset file named “PlayerControls”

Generate new c# script for the player controller named “PlayerController”

In that PlayerController, reference PlayerControls (the PlayerControls input actions asset file, not the PlayerControls c# file).

I can understand it, but it just seems weird to have 3 similar named files, 2 being the exact same name.