To quote yourself somewhere nearby:
> Now that is a lame reply. "Yeah, there IS a way to do it, it just can't actually do it".
Sorry, that was just too easy bait to let go.
And no, folders are different from a tags because files are only stored in one location (and no, don't argue with hardlinks, that doesn't change anything). You could possibly do it by inventing some sort of tag category and only allowing one tag of that category (e.g. location:device/path) but designing a good ui ontop of that isn't all that easy.
I have yet to see any tag based system that deals with different storage devices graciously without resorting to a folder based system for that part.
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