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EVALUATION
This is a long standing behavior of toURL(), which outputs result URL as 'file:' + path, not 'file://' + path. So for a UNC path, the result URL will be a URL with non-empty authority component.
To fix it needs significantlly change the behavior. It is too rosky and impossible for a update release. And, in Tiger this method has beed deprecated. toURI() method does the right thing.