You could hypothetically collapse the two though. You can have tags and could use those to automatically generate efficient organization structures.
For example, say you have the following datums with the following tags
apple: plant, Rosaceae, tree, fruit
peach: plant, Rosaceae, tree, fruit
rose: plant, Rosaceae, shrub, flower
dandelion: plant, Asteraceae, herb, flower
carrot: plant, Apiaceae, herb, root
pig: animal, Suidae
You can then try to generate a folder structures that optimizes certain parameters like keeping the average number of children to not too far away from ~6 and/or minimizing the depth of the repo structure or whatever. Depending on how you wanna optimize it, you could end up with a number of structures such as:
root
- plant
- tree
- apple
- peach
- herb
- dandelion
- carrot
- rose
- animals
- pig
or
root
- Rosaceae
- apple
- peach
- rose
- animal
- pig
- other
- dandelion
- carrot
You can use your imagination to think of better structures or optimization problems, but you get the basic point. We can have tags be our primary classification method and have the organizational structure be an outcome of that.