I updated a System from 1.9 to 1.13, now I got that new file first approach, all good so far. We export Data via SQL as of performance reasons. Now I don’t understand the connection between asset and file. I got quite some files that are not represented in the asset table.
Another issue is, I used tags for defining info on assets, when I upload now a file, it is not created as an asset, when I assign a tag on the image in the gui, the tag gets set in the file table.
So far it looks like I need to migrate the assets from hand to the file section?
Can anybody give me some hints: asset as entity still exists and when, how to I force the creation of an asset? thx
Ok, seems like really the tags are missed while migration, I updated the file table. There will come other things as well I guess, but so far, I will be able to go on 
before:
update file f
-- select a.id,f.id,a.tags,f.tags
join asset a on f.id = a.file_id
set f.tags = a.tags
where coalesce(a.tags,'')!= ''
and now:
Hello,
In Core 1.10 we made refactoring of the mechanisms for working with files. Asset entity shouldn’t exist any more. Entities File, FileType, Folder, Storage have been added instead. Data was migrated into new entities. Also relationship entities such as ProductAsset has been changed to ProductFile (CategoryAsset → CategoryFile, etc).
It seems that tag migration was missed, so tags for assets were not migrated to File tags.