I agree to an extent. I don't know if it's strictly limited to the device, but I do think from the get go, they realized nested notebooks would not play well across all the platforms. Yes, nothing new here to see. Easily done with tags - has been discussed at great length already on the board. Pretty much anything can be erroneous do to human error. Even putting something in the wrong folder or misspelling a file name. EN's focus is not a file management system. It's an information collection, organization & retrieval tool. I understand that evernote is a collection tool for data. I could send emails out of evernote to gmail and put time sensitive dates on a gcal calendar, I could replicate a folder structure in Dropbox or on my system locally with automatic backups then use logmein to retrieve data if I am not near my system. A lot of replicating of work that could be solved by nesting in evernote if you ask me. I don't care if they ever implement nesting, I was saying it would be a nice bonus. As far as GTD goes, I do tag with months and days and years, over and over again. Dropping them all in a notebook with that information and then one big massive group tag would be a nice plus. If one wishes to use a type of tickler file then one needs to tag for future dates as well. The big plus for me is the OCR engine in evernote and the ability to grab anything on my computer, create projects, forward emails to evernote, use my phone or iPad to capture something and have it all sync. As I was tagging and organizing I said to myself, am I painting myself into a corner with a proprietary system and this is why I chimed in.