No, the file system and Finder aren’t going anywhere, but they’ll be used when you need to do ‘heavy lifting’. Developers, photographers, video editors, database managers and others who need the standard folders will have them if they need them. But that won’t be the file system for the 80%. In Mavericks, tags are available both locally on your Mac and in iCloud. they can be managed, searched and sorted in both areas. And they have several distinct benefits that fit in with this new mobile world. - Matthew Panzarino
I wrote about Tags and how they could integrate with my GTD workflow last week. Panzarino takes it way further and imagines a Simple Finder based on tags alone.
There’s something to the idea of a system revolving around Tag-based organising. But in order to fully use it, I think one should start with a clean Mac, installed with Mavericks, iCloud and the apps you need. And than, instead of migrating ~/Documents in its entirity, you would just migrate the files you need, and store them within an Apps container, properly tagged. Only then, when every file exist in an app, and tagged, this system can come to it’s fullest potential. But since we carry a legacy of folders and cruft, tagging it all is just impossible. At least for me it is.
But when I look at newcomers to the Mac ecosystem, or people who migrate from iOS, they have it easy. All their mobile documents are on the Mac via iCloud, visible via All my Files as one gigantic mess, and somewhat organised per app. Add a few tags and they can easily find and structure their files.