Well, how I could I possibly argue with a guy who worked at Microsoft and by extension, with the argument that produced the design of Microsoft Word? Is that what you are selling me, a future where every tablet includes every feature of a PC right down to having a filesystem I can format? I don't want one. You go ahead, be my guest.
This argument attempts to bludgeon me with logic into believing that filesystems are somehow natural, when nearly forty years of hands on experience with computers tells me otherwise. They aren't natural for a guy like me, only a mathematician would suggest that a DAG is the right answer for storing all the world's information. Your argument falls into the Turing Tar Pit of embracing a single design where everything is possible but nothing of interest is easy.
Now about my sister. Consider iTunes: She can type the name of a song and listen to it right away, that's my own Joel Spolsky quote. She can look at her albums. She can look at her artists. She can look at the songs she's purchased. She can look at the songs she has added to iTunes in the last few weeks.
If you want to call it a database, fine. If you want to call it a hierarchal filesystem, fine. If you want to call it a set, fine. I don't care what you call it under the covers, from my sister's POV, iTunes is NOTHING like looking at song files in the Finder.
My sister also likes her third generation iPod. She has never once complained that it doesn't have music files on it. If your sister wants a filesystem, I'm sure somebody makes music players with visible filesystems where she can be comfortable, and I'm ok with that.
Now I think I am going to go my own way and wish you much happiness as you go yours. If you would like something pretentious to ponder, here is my post on what's wrong with OOP:
https://github.com/raganwald/homoiconic/blob/master/2010/12/...
I suggest to you--with absolutely no justification whatsoever--that organizing programs as towers of classes all inheriting from each other is isomorphic to organizing deeply nested hierarchies of files.