The 'filepos' is just an example of a fragment identifier. It needs to start with a letter and can't include certain characters, but it's really just a marker that identifies a specific place in a file. The target of the link needs to have an identifier with the same text.
i.e. File1.xhtml:
<p><a href="File2.xhtml#Target">Click here</a></p>
File2.xhtml:
<p id="Target">This is where you end up</p>
You probably don't see any difference in this case because the targets in the table of contents they all point to are all elements on the same displayed page.
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