I don't know if I understand what finder is doing different than say windows explorer or konqueror in linux. when you click on finder it opens a new file browser that has the typical list and icon view as well as some quicklook view that I don't like much and a nested list view where each column is a different folder. It seems pretty similar to windows in my opinion. (not that it's all peaches, I would really like to have a file cut and paste option instead of only copy but I digress)
edit: Looking at your higher up comment I guess you are talking about the isuite of programs that aggregate all your files and handle them internally? even that is a folder on your hard drive(~/usrname/Pictures/iPhoto Library is still a folder just right click on it to select show package contents and you can get to all your files or just open iPhoto and right click on a picture you want to locate and select reveal in finder) though and it's less of a function of finder and more of a function of the iphoto itunes etc.