I just couldn't read anymore whinging & whining about "folders" (aka.... directories but that is a pointless bit of semantics which devolved as the GUI became the standard) vs. tags/keywords.
It's downright funny those who truly believe "folders"and tags are different.... they the same thing... just a different indexing methodology used to organize stored content for retrieval. Directories as simply database indexes using a keyword to tag (group) files together nothing more nothing less....tags are the same thing.
Directories are tags(or keywords if you prefer) which are part of a daisy-chain, linked-list or nested keywords depending on your philosophical bent.
How those indexes are implemented can vary but to any developer the implementation variations matter not one single "bit". In fact there is not a single valid reason to force users one direction or the other there's only personal preference because both work fine. They work even better used in tandem - - personal preference of course.
If the OS is geared to a tag style any developer can code up a file manager or even OS shell to sit on-top of the OS to add a more ridged directory based access" or vice-a-versa.
For a simple example that might help the file system challenged or more likely my ham-fisted description:
[Click to enlarge.]
What I'm getting at is the only reason people are being forced to choose one on the other is due to lazy design teams in bed with bean counters off-shoring development toihe lowest bidder. There are enough wheezes-geezers like me here who know this...and yes I used some broad strokes but in this case it's fine.
Oh, and DOS refers to pretty much ALL PC operating systems... yes even Apple, Microsoft, Linux, Unix or Whatever... DOS has nothing to do with any specific company.