I feel like I must be missing something, but I feel like tags is just a band-aid.  If you have enough files, you will end up with too many tags to manage (think of a tag directory filled with tag files, instead of a home directory filled with actual files), so you&#x27;ll need hierarchical tags.  Or kludge it with &quot;tag&#x2F;subtag&quot; which looks a lot like a directory.  GMail added nested tags, which seems to me like an admission that flat tags is not sufficient.<p>One problem is that regular people don&#x27;t know how to organize a hierarchy.  General -&gt; specific works really well, but that requires the ability to generalize.<p>The only use I can see for tags is if you want files to be a member of more than one directory.  Other than music, everything I have is generally created for a specific purpose, so tags are not particularly helpful.