It does, that’s the home.file escape hatch I mentioned. But then you end up paying 10-30 seconds eval for a “config” that looks like this:

{
  home.file.".bashrc".source = ./bashrc;
  home.file.".bash_profile".source = ./bash_profile;
  xdg.configFile.nvim.source = ./nvim;
  xdg.configFile.sway.source = ./sway;
  # ...
}

I suppose there are fringe use cases where Nix attrset merging behaviour is useful, but in the average case I just don’t see much value here.