Create it for what? To use to launch the app that handles it? Just open the respective app and save an empty or unedited file.
>- There's no easy way to cut a file/folder (Cmd-x doesn't work)
Copy as regularly (Cmd-C), and use Option-Cmd-V to move the file where you want to.
>- There's no (?) way to keep everything consistently sorted and aligned
Not sure what you mean.
>- Tags are useless and just take up space for nothing
They're useful if you use them. Many people do use them. What exactly would you do with that "space" anyway? It's not like they take space in your apartment. It's a UI element which you can use or not use.
>- No "parent folder"...
Cmd+up arrow or Go -> Enclosing Folder.
Looks like all of the complains are basically "they're not where they was on Windows".