Feels comparable to how folders in file systems are there for the user to make sense of it, but technically they work in ways that easily break that mental model.
The technical implementation allows us to put the same files in as many folder as we want, folders recursing on themselves, "smart folders" that don't have any stable set of files, remotely synched folders etc.
Yes it is. First put the file in one folder, and then make the hardlink in the other.
So the only reason it's not "trivial" is because you don't happen to always have a terminal window open.
Personally I do almost all of my file management from the shell.
It's simple enough, until the user hits the limits, start wanting more and and discoves that there's no limit and they can actually do more.