I've also been using computers since the age of DOS and felt like I loved taxonomies but once I grew up I found out I hate them. A non-system/code file should better only have meaningful (and also easy to view, edit and query) extended attributes (long and short titles only targeting humans, optional description, creation and last update timestamps independent of when you have technically put it into to the file system or changed some metadata about it, content author field, tags letting you "put" it into several categories at once, type-specific properties like the type itself (so we wouldn't have to use stupid "extensions"), picture size, music bitrate etc). Creating strict single-place (symlinks don't help much in this context) short-named taxonomies for real-life non-programmer files is a huge pain and they often feel unnatural. Coming up with file names targeting both humans and traditional file system (e.g. where you can't use colons and have to keep names rather short because of full path length limits) while also optimizing them to leverage searching isn't a pleasure either.

I am sad WinFS never arrived and I am in a constant search of a good cross-platform tagging file manager.