How can lsof report a higher number of open files than what ulimit says should be allowed?
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ANSWER:
This is old but I wnated to ask the same question… the answer is not satisfactory in my case as this is what happens:
$ sudo su tomcat -c "ulimit -n"
1024
$ lsof -u tomcat
3967
I’m not entirely sure why this happened. I guess tha open files from sub process are not accounted for in the parent one.

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