Is there any significance to the file Code.gs? Best practices?

Question

Is the Code.gs file and/or filename special in any way? Is it expected to be used for any particular purposes, like initialization or UI setup or general utilities?

Answer 1

It's just the default name for the file whenever you create a new Script, you can rename it as you wish and create others with whichever name you choose. As Cooper said, however, keep in mind not having duplicate functions, since these are declared across files.