A while back I wrote a Fuse filesystem for Mac (http://code.google.com/p/xtagfs/ http://code.google.com/p/xtagfs/) that does exactly what the blog proposes. The

A while back I wrote a Fuse filesystem for Mac (http://code.google.com/p/xtagfs/ http://code.google.com/p/xtagfs/) that does exactly what the blog proposes. The fs just provides the directory structure on top of an existing filesystem and the files are symlinks to the actual files on the filesystem.