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The --same-order (--preserve-order, -s) option tells tar that the list of file names to be listed or extracted is sorted in the same order as the files in the archive. This allows a large list of names to be used, even on a small machine that would not otherwise be able to hold all the names in memory at the same time. Such a sorted list can easily be created by running ‘tar -t’ on the archive and editing its output.
This option is probably never needed on modern computer systems.