I was reading The Browser, which made this recommendation:
“Folders Versus Tags by Eleanor Konik | 24th September 2021
Personal knowledge management enthusiast’s magnum opus on the fraught subject of hierarchical organisation. The overwhelming trend in digital products, from Gmail down to the most niche notetaking app, is to apply tag to files rather than sort them away into folders. But, as is argued here, keeping all of your information in one bucket with no compartments has its downsides (4,238 words)
Upon clicking the above link, it returned the following:
The thing people tend to forget, when they talk about the comparative advantages and disadvantages of different ways of organizing information, is the underlying technology and how likely it is to fail. Using tags instead of a hierarchical file structure requires using a database, and everyone of us has had instances where a database fails, right when we need it. That’s fine, for a time, for a personal website. But, it’s not a good idea if were are doing something mission critical for our organization or perhaps even as a storage medium for your life work.
When considering the relative advantages and disadvantages, let’s also consider how likely the technology is to fail. Text files in a hierarchical file structure have disadvantages, but some of them have solutions, such as symbolic links that point to the same file in multiple locations. But, it’s a robust system and less likely to fail over time than new systems like Roam.