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Do you remember Windows 95? How about Windows 96?
(timemachiner.io)
This is a most excellent place for technology news and articles.
If I recall, it was a new file system. So instead if folders, every file would just kind of have tags and could be dynamically grouped like that. I could very well be wrong, but I remember being excited for it.
Can we please have a FUSE FS like this?
I was curious, so I found this: https://stackoverflow.com/questions/3263036/file-system-that-uses-tags-rather-than-folders
One of the projects they mention is tagfs, which sounds like it does what you want: http://github.com/marook/tagfs
Ha, thanks for searching!