I've always wanted this for Windows. I wonder how hard it would be to port it.
In a business setting, I often see people's desktops cluttered with files. It'd be nice to give them a virtual folder on the desktop where they can drag and drop files into in to it, with tags.
I don't know how you plan on doing the VFS stuff on windows but back in the day when I still used windows (XP) I had a shell extension that let you tag a folder or file from the context menu. It would then be linked into a tag directory using either NTFS reparse points (aka junctions?) for directories or hardlinks for files.
Taggedfrog does something very similar on Windows, except it uses a drag and drop GUI instead of the shell. You can have ready made customized tag clusters (so you don't have to type the tags for each file), and it will tag anything, including web URLs.
That said, I would like to be able to tag and recall from the command line in order to integrate tags with other tools. Windows already offers a limited tagging service for Office documents.
In a business setting, I often see people's desktops cluttered with files. It'd be nice to give them a virtual folder on the desktop where they can drag and drop files into in to it, with tags.