As a person who has deep-seated pigeon-hole tendencies myself, it's been a difficult retraining. But speaking up for tags (and I have 5400+ notes right now), their greatest value is one note appearing in many places based on tags. It is seldom a note has utility in just a single domain, even if it's not immediately apparent when you gather it. I'll search all my notes several times using different parameters as needed for a project, give them a common tag for that project, and then using that tag gather all those into a special folder for that project. When I'm finished, I'll create a TOC note as a reminder, and them dump the notes all back into the shared folder with that project tag still attached. Some of my notes have a dozen tags from being associated with many writing projects. Think of it as 'catch, tag and release' for ideas. Maybe the preference for tags or subfolders really has something to do with innate cognitive differences and personality types/learning styles. That would be an interesting psych study. As an old, old SQL dB development hand, I've watched the machine side go from deep nesting to flatter, fuzzy logic, NO SQL-style of Big Data/HADOOP manipulation. It's been a jaw-dropping transformation in the data world, which makes me think EN is on the right side of dB history in the tags vs ratholes debate.