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No. Metro is just an interface.

Curious, how would an OS work with no folders? All the system files just have a "system" tag?

Personally, I've learned folders. Now I have trouble thinking about a filesystem that wouldn't have them. How would you organize files on a physical disk with no file structure?

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You can do away with folders in the user experience without getting rid of them under the hood. They are pretty indispensable for how software is structured.

The folders are important of course but they should be very few at the top. A system's folder and User's folder. Rest all should be tags.

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