I read the (original?) article on the Verge covering this and my understanding is that it’s not an issue. The files/folders way of thinking is already a metaphor for 0s and 1s scattered around on silicon. Using a “laundry basket with a search robot” isn’t inherently a worse way to store data than a “file system with hierarchy”.
We are just used to one way and the other baffles us because it goes against our way of thinking about 0s and 1s scattered on silicon.
Looks like there are tags available on MacOS and Windows.
https://support.apple.com/guide/mac-help/tag-files-and-folders-mchlp15236/mac
Didn’t find official windows article on this, but plenty of other news outlet reported on this.