Dig around a bit and I think you'll find a ton of projects, academic papers, etc., on tagging and metadata.
One problem, I believe, is: most of us have enough trouble just developing a consistent system for directory and file names. So we certainly aren't going to do a good job of assigning and managing a bunch of additional metadata. Except where it's standardized and automatically collected (digital photo timestamps, album info on mp3's...), it's probably a loss.
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