To take a familiar example, the Web is not a tree. While you might argue that each page has unique children (outlinks), there is no unique parent -- a page can have an arbitrarily large number of incoming links, and the page can link back to those pages in turn, producing cyclic structures of immense complexity.
For some interesting discussion on the limits of tree structures with respect to urban planning see A City is Not a Tree by Christopher Alexander (who is also the inspiration for the Design Patterns movement in software engineering). http://www.rudi.net/node/317
The structures described are called trees in the post, but are actually just sets of named objects, which can be used to describe cyclic structures in the same way conses can.
The structure he calls a 'tree' allows cycles and is a generalization of a list. Whether he uses the correct word isn't really interesting: it doesn't detract anything from the post.
For some interesting discussion on the limits of tree structures with respect to urban planning see A City is Not a Tree by Christopher Alexander (who is also the inspiration for the Design Patterns movement in software engineering). http://www.rudi.net/node/317