Thank you, Julian!
Oh yes, a wonderful ongoing discussion!
Recently, Eleanor Konig has written a piece about this question, and, for my part, I agree: files (and folders), for me, at this moment still have reason to exist - although I see and experience the beauty of sheer information.
https://www.obsidianroundup.org/yet-another-hot-take-on-folders-versus-tags/
Robert Haisfield has listed past/present/future of this question very precisely:
https://twitter.com/RobertHaisfield/status/1458124319054188545?s=20&t=IEyWlTcgqJIN84-hs3JaTA
I fully agree.
In the end, I think it is about where you feel comfortable, and what kind of writing you need to do.
Of course, it is also about tradeoffs like online-databases vs local files etc.
A huge, incredibly interesting field of research!
Thanks again for your comment, Julian!.