"Mixed in the response is a completely separate issue of pay versus file."

Yes, and that is why I included it here and when I teach Payroll. It's all applicable. If you ever supported an employer that Phone Filed their 941, then paid through EFTPS, it's important to understand File vs Pay. The threshold for Paying is important to small employers that are not Weekly or Accelerated payers and can hold that amount, especially now (since this topic is from Dec 2019...) with the 2021/2022 deferral provision.

File vs Pay is important to seasonal employers who are bounced back and forth from 941 and 944, and my training of town clerks who, as a governmental entity that is not subject to FUTA but is subject to SUTA, seem to get this confused.

And you likely would not be surprised at how many times someone filed the 944 as the Yearly Report for the quarterly 941s 🙂

"This tax along with state unemployment programs pay for unemployment compensation to those workers who have lost their jobs."

I teach it as: The Feds want the States to run UI, so they impose an administrative fee on the first $7,000 of wages payable to the Feds, then leave the States to collect the rest, to execute and figure out the UI programs. We are seeing this in action right now, of course, with both UI and PUA (Pandemic Unemployment Assistance) in force through State workforce facilities, not Fed.