SQL Server does not have an equivalent simply because doing something like that is one of the most inefficient ways to store data. When you implement things like this, you are tying a piece of data to a physical location on a physical disk. That is something that becomes extremely unweildy, can not scale, and can introduce some severe performance problems. If you are asking your database server for a particular piece of data and it produces that piece of data for you, the physical location is irrelevant.
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