How is this different than something like this:<p><pre><code>    mkdir -p ~&#x2F;tags&#x2F;{music,big-jazz,mp3}
    ln -s &#x2F;path&#x2F;to&#x2F;summer.mp3 ~&#x2F;tags&#x2F;music&#x2F;
    ln -s &#x2F;path&#x2F;to&#x2F;summer.mp3 ~&#x2F;tags&#x2F;big-jazz&#x2F;
    ln -s &#x2F;path&#x2F;to&#x2F;summer.mp3 ~&#x2F;tags&#x2F;mp3&#x2F;
</code></pre>
From there, you can use all normal filesystem tools to interact with your &#x27;tags&#x27;.  You could extend this with a simple script that handles duplicate file names in the same tag by sticking a hash of the file before the extension.  Having a separate database for this information seems unnecessary.