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I haven't done that with MSP, but Rational Rose (IBM's UML model tool) has similar feature: it can split a large model into smaller working units.

This feature is very useful when dealing with large projects and large teams.

Just to illustrate, this is an example:

Let's suppose we have the following files:

[File X]
Task A
* Subtask B1
Task C (Link to file Y)
** Subtask B2
Task E (Link to file Z)

[File Y]
* Task C
Subtask D1
Subtask D2

[File Z]
Task E
* Subtask F

When somebody opens file Y and Z, they will use it as any GP file. File X will have a different way to deal with. When opened, a messagebox will appear asking if user wants to load all referenced files also (files Y and Z) - just to prevent unnecessary waste of memory. Then, the user can:
- Use a new menu option to check project consistency (inter-file dependency, etc)
- Load/reload linked files
- View (or even edit) all tasks, including C, D1, D2, E and F