I wrote a simple (Lua + SQLite) script that tags files, searches all known paths by tag, etc. It's really not hard. It hasn't been hard for decades. Why hasn't it caught on? Beats me.
Using directories as contexts + symlinks to merge them works around many issues, but the same ugly breakdown appears in e.g. statically-typed OOP class hierarchies. ("Is a platypus a mammal or an amphibian?") Sometimes, is isn't.
Basically, I see where they're coming from, but "normal filesystem, with tags" probably makes more sense to most people than "fully non-hierarchical* filesystem". And, hell, I keep spelling hierarchical wrong.