That’s not a typo. Windows 96 promised to build on the success of Windows 95, yet it never materialized as originally intended.
I only learned about this a few months ago. To me, this was an incredibly fascinating discovery and wanted to write about & share it.
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!