Commerce items as resources
Starting with Sitecore Experience Commerce 10.2, Commerce items are provided as Sitecore resource files (.dat). During Sitecore initialization, Sitecore loads Commerce items as a subset of items from precompiled resource items on disk, and merges them into the user-visible content tree.
Your default Sitecore XC deployment includes items as resources (.dat) files stored in the master, core and web folders.
The inetpub/wwwroot/<Sitecore>/sitecore modules/items/core folder contains the following items as resources files:
connect.items.core.datconnect.xanalytics.items.core.datconnect.xprofiles.items.core.datengine.connect.items.core.datitems.core.spe.datitems.core.sxa.dat
The inetpub/wwwroot/<Sitecore>/sitecore modules/items/master folder contains the following items as resources files:
connect.items.master.datconnect.marketingautomation.items.master.datconnect.sample.items.master.datconnect.xanalytics.items.master.datengine.connect.items.master.datengine.connect.sample.items.master.datitems.master.spe.datitems.master.sxa.datxa.habitat.items.master.datxa.items.master.datxa.storefront.items.master.datxa.themes.items.master.dat
The inetpub/wwwroot/<Sitecore>/sitecore modules/items/web folder contains the following items as resources files:
connect.items.web.datconnect.marketingautomation.items.web.datconnect.sample.items.web.datconnect.xanalytics.items.web.datengine.connect.items.web.datengine.connect.sample.items.web.datitems.web.spe.datitems.web.sxa.datxa.habitat.items.web.datxa.items.master.datxa.storefront.items.web.datxa.themes.items.web.dat