Why are old files not normally visible after formatting a storage device?

Correct answer: The old file system structure is removed or rebuilt

The governing concept is the file system. Formatting creates or rebuilds the structure that records file names, locations, and directory relationships, so the operating system normally cannot list the previous files. Option D is correct. Formatting is not merely a monitor action, a keyboard action, or movement of files into RAM; depending on the method, some data may still be recoverable until overwritten.