Does Mounting a file is equivalent to creating a file ?
No, it doesn’t equivalent.
The mount command attaches the filesystem of an external device to the filesystem of a system.
It instructs the operating system that filesystem is ready to use and associate it with a particular point in the system’s hierarchy. Mounting will make files, directories and devices available to the users.
It mounts the external storage devices like hard disks, pen drives, USBs etc.