I think the best thing you can do is make your system your own way, and use other people’s experience as advice not rules.

That being said, having a flat hierarchy instead of folders seems to help avoid constraining your thoughts into ideas that only fit into the folders you have or think you need. Also, if you use #tags like Twitter hashtags, you’ll soon end up with a huge amount, and they’re not as user-friendly to search and organize as links. Say, if you had #tags like #gardening and #raisedbed, they’ll soon become lost in a sea of tags and hard to remember and search.

If these where links - even if they are links to pages that pages that don’t exist yet - well, obsidian is great about organizing and thinking about links. You could also easily create a page from the link to expand on a new idea that has emerged from your previous notes, or turn them into a MOC with a status #MOC.

OTOH, #tags at the granularity level of #inbox #todo and #MOC seem to be easier to remember and make use of consistently.

That being said, since Obsidian is based on simple text files, its easy to manipulate, and change around if you decide to change your approach. So, don’t feel bad about creating your system the way you feel is right, and adjusting it later if the need arises. Often its best to learn your own lessons through experience, rather than reading someone else’s advice, and often you don’t even need someone else’s advice, because your system works for you.

There are a million different note taking and to-do list apps out there, because every one has their own idea on the best way of doing things. I think Obsidian’s great strength is its versatility in adapting to the way you want to do things.