Wow, such passion over tags? It's simple, user prerogative. Tag is just a pick list for a database field. I have thousands of notes & EN can find them fast either way, tags help limit the result by design. We can make it work however we like, I like simple. Trying to remember the work around to get nested structure is only simple if you are young and have few notes, I am neither. I have lots of notes & few tags choosing to imbed search words that broadly relate notes ..but that's me??