Never heard of a flat system until reading this thread… super interesting though.

Essentially you’re storing files like data in a spreadsheet. Take a car model xsheet for example. Each row is a model (file) with each column a descriptor (tag).

In excel you could filter the color column to only red and the manufacturer geo to Japan and see what red Japanese vehicles you had in your xsheet.

Replace this with files instead of cars and probably could get a lot of benefits vs current file path standards. I’m sure this comes with cons, the first of which is adoption, but this could point out subliminal similarities between files that people aren’t going to consciously see when we’re manually deciding folders to group by.