Machine: Analytics. Pwned it, yet Curious about Reverse Shells and SSH

HTB Content Machines
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  1. When I get the reverse shell and use ls to list file, I can’t see user.txt and some of other files, but when I login with ssh, I can list them with ls, why does this happened?

  2. I can cat the /etc/passwd with both reverse shell and ssh, but the results are different.

I want to know more about this scenario, can someone help me?