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In the following sections, you'll focus not on all the things you can do with the Finder application, but rather on all the things you can do with and to Finder items. Since the System Events commands are so similar to the Finder's commands, the following sections will concentrate on the Finder and just point out any important differences.
The open command works with any item you can open from the Finder. It acts as if you double-clicked the item. If you use the open command on a disk or folder, the disk/folder will open as a new Finder window. For example, this will open the current user's home folder: