Many developers don't rely on the OS API to check the file contents and use a simple extension checking.
My parents both started using word processors in the days of MS-DOS and they had no trouble grasping the idea of files and directories, or that a WordPerfect file ends in `.wpd`.
Actually a lot of people seem to struggle with it, I used to run training courses on a product that had a tree based configuration. As soon as you got beyond a basic list and started building a hierarchy half the class would fade away.
They didn't care, but every one understands it. Then there is also the basic belief that everything to do with a computer is hard, so they've already decided they can't understand it.
Tax returns > home > By year > (this number is federal, this other number is state)
Tax returns > business > By year > (this number is federal, this other number is state)
We use standard filing and organization like the a basic file system all the time, people have decided that it's hard on a computer.
Trees are not a trivial abstraction, but they aren't also hard.
Or, using telemetry, user studies and more, you can actually figure out what those use cases are. It's not rocket surgery.
Or you end up convincing yourself into thinking your own preconceptions are actually the real use cases. It's like social science, except most software development companies haven't heard of any kind of scientific rigour. Not to mention the study tools are broken on purpose too; it's not unheard of that people writing e.g. analytics / A/B-testing tools optimize them for the "wow it works" aspect - successfully, because most companies using them don't know squat about stats.
That said, even if you identify the right use cases, there's the orthogonal aspect of whether your tool will allow for those and only those use cases, or if it is a more general one.
I mean, there's a tradeoff - by catering to the use cases of the common man, you're limiting them to your interpretation of what the common man's use cases are. Computers are tools for creative problem solving - limit them too much, and you're literally taking away almost all the reasons to have one.
I particularly dislike ideas like "hide full path of folders" or hiding extensions for known file types - because it's in fact confusing the common man in a misguided attempt to help them. The filesystem and the way the OS interacts with it is a set of abstractions. Hierarchical folders and associating files to programs via name extensions isn't that hard to grasp. But when you obscure that abstraction, paper over it with some nice display features, you're taking away the ability of a common man to ever understand what's going on. When before one could be expected to maybe figure out a mental model for those things, now it's close to impossible - because the OS is lying or refusing to divulge essential information.
So I actually agree with dozzie's parallel comment. By treating users like idiots, we're turning them into idiots. And since "pros" are a market niche, we're literally turning mainstream computing into toys for idiots. It's a waste of potential, IMO.