Teams folder web link
Provide the ability to link websites and wikis from within Teams Folders (under the Teams Files tab).
Use case: There are times where users create a folder structure for documentation and they wish to link not only files, but WIKIs and website links along with the documentation in the folder.
A WIKI structure with links to files and folders would provide that structure, as well, but it would be helpful for end users, who don't always understand how to use the WIKI table-of-contents structure, to be able to create the same type of structure from within a Teams folder they create in the "File" section of a Team.
Sylvain Goletto commented
Use case : with multiplicity of teams & Sharepoints the ability to store also links in folder structure (as it is possible already un Sharepoints) would ease the navigation between documents and folders.
==> create & open .url files like in SharePoint <==