Need a file tagging and linking system to replace folders, suggestions?

Question

Looking to get away from folders and be able to tag and link files so that I'm able to create views based on my needs at the time, and to be able to rediscover files based on selecting one or more tags as a filter.

OS: WinXP-Pro-OEM, open to using Linux as a file server, if the file management system meets my needs.

Answer 1

Try tabbles.

From Lifehacker:

Free file management add-on Tabbles creates drag-and-drop organizers that tag your files instead of copy them for quick access. Tabbles, available as an installation or a portable app, acts as its own kind of Explorer window, providing icon-adorned "Tabbles" for dragging files onto, and pulling them from. Doing so doesn't make a new copy or move the file or folder; it simply assigns that file to the project, assignment, or however you think to organize your stuff.