web.xml is the bridge between tomcat and spring, spring is tomcat build the operating environment specification
It is a web application deployment descriptor file, contains detail description about web application like configuration of Servlet, Session management, Startup parameters, Welcome file..etc.
We can not change the directory or extension name of this web.xml because it is standard name to recognized by container at run-time.
web.xml is present inside the Web-INF folder.
https://www.sitesbay.com/servlet/servlet-web-xml