What's the difference? When I select "New Folder" on my computer's file browser, it creates a directory. Your comment is the first time I'm hearing they're not interchangeable.
Do you mount a disk drive onto a folder? How does that make sense?
Yes? It looks exactly the same as a folder in the UI either way.
Why does even Windows use both terms if, as some want to claim, they have the same meaning? Why does Wikipedia state they are not the same thing?