Nix files are Nix [function] expressions to declare and set your system; there are many options you can set for example. You just need to learn a few chapters of https://nixcloud.io/tour/ and https://nixos.org/manual/nix/stable/language/, also modularization using imports.
For user/de configuration, you can either do the usual way or use home-manager.
Not really... Many are just devs used to say Windows who happened to get to work in a linux environment.