It's still hierarchical. Try to tag a file both as jazz and as party music with folders. You can't. Edit: Misread. Yes it would work. Well, consider this a too

It's still hierarchical. Try to tag a file both as jazz and as party music with folders. You can't. Edit: Misread. Yes it would work. Well, consider this a tool for doing it automatically, without filling your hd with bogus folders and links