I find this definition rather useless. Of course your test relies on compilers, some kind of runtime environment and in most cases also on library code (consider ruby where loops are implemented in the class library).

I fear it’s all down to define for your purposes, what a dependency is or to put it the original way, what a unit is.

BTW: In java you can easily work around fs dependencies by loading resources through the classloader, without making any assumptions about working directories or absolute paths.