[kilemensi]

This argument does not make sense at all. Almost everything we do or own in the real world is based on one form of hierarchy or another. Work (CEO > Executive > etc.), Home (Parents > Old Siblings > You > etc), House (House itself > rooms > closets in a room, etc.) These are not just labels and there is nothing geeky about them either. They imply a certain order or sequence of things that can not just be moved around. If there is one thing that we as people are good at, it must be hierarchies.

Tags on the other hand do not imply order of things. They are more about how you'd describe or how you relate to these things. For example you can have a 'favorite' tag and apply it both to your sibling as in 'your favorite sibling' and one of your closet as in 'your favorite closet in your room'. It says nothing about the order of these things just that your like them. Also, tags can be somewhat temporal as opposed to hierarchies. For example if we take a folders and files example, I can have a top level folder called projects which contains sub-folder for each project I've ever worked on. In each of these sub-folders I can then store the project-specific files. I can use 'current' tag to tag the project I'm currently working on. When I finish this project and get another project, I then remove the 'current' tag from the just finished project and move it to the new project leaving the hierarchy intact.

The point is not to use folders when you need tags or use tags when folders are required. The best files system would be the one that allows you to use both as situation demands.