Again, these two are not mutually exclusive. You can store your files in a tree structure, yet unify various nodes by tags or index of concepts.
For example, if I store my photos by Year/Year-Month/Day/
and I'm interested in pictures of my son in the last year, it does not mean these pictures have to be all in the same flat one year folder. It is doable today in spotlight
$ mdfind -interpret "kind:image name date:>1/1/2012"
For example, if I store my photos by Year/Year-Month/Day/
and I'm interested in pictures of my son in the last year, it does not mean these pictures have to be all in the same flat one year folder. It is doable today in spotlight
$ mdfind -interpret "kind:image name date:>1/1/2012"