It sounds similar to what google does where it uses a tag for categorizing instead of physical movement of a file into a folder system. Handy for exclusive use if everything exists for one purpose on the one os that uses it. An absolute pain in the ass when you need to conveniently back stuff up or require compatibility.

They do use folders but I haven't known anyone except older people to really utilize them. Most people just search for them. It's flash memory and relatively few files so searching is faster then clicking through folders.

file management up until very recently was very basic and even now is very limited. there is no access to any files that apps use besides downloads from Chrome and whatnot.

there isn't really a downloads folder per se, only a downloads section. besides that, files can be tagged to help find them and folders are just something deemed unnecessary. everything is just saved into a "space". there is no implication that there is a root directory of sorts, only a space where files are and you let the phone search for it.

when you save pictures from a website, there is an option to save as image, but in the photo gallery, there is an option to save it into the files app, implying that files and photos are different things. you can't access photos from the files app, you HAVE to access them from the photos app. this one really frustrates me.

I have only used iOS in the days where the iPhone 6S was relavant and never went back, so do correct me if anything I said was wrong.