I keep my files well organized on disk, but I am also particular about how names are both shown and sorted, and rely on careful and comprehensive tagging instead. For example, I will not name folders "National, The" or "Beatles, The", or "Petty, Tom", but when I'm looking at my music I want The National to be filed under N, the Beatles under B, and Tom Petty under P like I would arrange on physical shelves. The compromise is that all the "Thes" land together in the filesystem, but are shown the way I like them when I go to play music.

I also want albums to be sorted by (original) release year but don't want to put the year in the folder or file names. Similarly, I want to be able to search, and with classical music it is nice to be able to show by composer or conductor or soloist, etc. Tagging and a robust music library make these things easy. Using the file system does not.