mUpPeTMoWeR

Well that was an interesting read. This thread seems to have devolved into a debate about the relative superiority of tagging over folders a la PlayStation vs. Xbox, PC vs. Mac, Star Trek vs. Star Wars, Android vs. iOS.. [need I continue?]

The reality is the features don't have to be mutually exclusive; you can have both and it would:

• Add to the multitude of creative ways to use Evernote by having the two systems complement and enhance each other
• Allow users to choose for themselves which organizational system to use
• Extend an organizational system that almost everyone is already familiar with into Evernote
• Add another potentially tier-able feature to entice users to subscribe

Is there something to be lost by adding this feature?

Huge +1 on this idea. I use Evernote Web frequently to take class notes or notes from textbooks and the resulting outlines can get huge and nearly unmanageable. Being able to collapse and expand list outlines would be an immense and welcome improvement.