Also, there can be settings associated with a specific file type, like use tab for indent in go source files and 4 spaces in C. Consider what happens here if the user says "I want to show this C-file as if it was a Go file". With the Parent approach we just replace two settings objects (default settings file for the language (if one exists) and user settings for that language (if it exists)) in the hierarchy of that view.

And another instance is, split view of a single file where one view displays it as "C" and the other as "Go" :)