[daenz]

Not formally, no, but anecdotally, I do notice some performance impact with with many files and tags, and some of the more aggressive file browsers like to depth-first cache directories, which can be involved when directories are generated dynamically and extremely deep. I am actively looking for solutions to that!

Fortunately you can try Supertag out without touching your original files, as Supertag will use symlinks to your original files, so you don't need to move them.