In the old days, Sigil did use those to represent file locations, but the epub spec does not require or specify any particular folder names or paths. When Sigil went to 1.0 it dropped those non-spec "standard folders", and added the ability to show full book paths and to move both files and folders. These "standard folders" then became virtual folders that grouped files by media-type so that multiple-selection, renaming, and etc all continues to work as expected. As Tex2002ans said, if you want these two different representations to coincide like the old days, just use "Restructure Epub to Sigil Norm". Otherwise feel free touse whatever folder naming and structure you want that meets the epub spec.
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