My point is that HANDLE is too general abstraction. Can you wait on HANDLE that's result from CreateHeap call? Can you wait on HANDLE that's result from CreateWindow call (HWND is defined as HANDLE)? What's common between file, window and heap object?
Closing/destroying and granting (to another process) are generally applicable to about any resource held by a process. UNIXes, by contrast, expose multiple "close" system calls for non-file things, and have a largely incomplete mishmash of ways to share non-file things.
