Without the virtual file system, does this work by hashing the files? That would make it very slow to use on larger files. If I was to tag my movie collection, would TMSU have to load every byte of every movie in order to show the file tags?
[1] https://github.com/oniony/TMSU/blob/master/src/tmsu/common/f...
https://github.com/oniony/TMSU/blob/master/src/tmsu/cli/repa...
They stick better with files, as long as your tools know about them and handle them fine. Weakness is that they can (will) get lost in tools that do not. There are many of them: zip-unzip, tar-untar, http requests, ftp, etc.
Including, frustratingly, Linux's NFS implementation. A WONTFIX apparently.