It is not possible to write a formal essay on because that is a specific filename for a compressed data archive, not a conceptual or academic topic.
If this file relates to a specific you are studying, please provide the name of that subject. I can then help you write an essay on the underlying concepts.
Filenames like this are typically used for split RAR volumes, often containing software, media, or large datasets. Because the "P974GD" code is likely a private internal naming convention or a specific product SKU, there is no public historical or cultural context to discuss in an essay format.