i have always viewed tags as completely different than the normal folder hierarchy model. I am building a system that needs tagging to tag sets of data. We had the db design all worked out, (pretty straight forward model) but a debate arose around the value of still having concepts of hierarchies within a world of tags.
On SOF, as an example, the only equivalent i see some of this by using "-" in some tag names like tagging; "jquery", "jquery-ui", "jquery-ui-dialog" so there is no inherent modeled relationship (just naming convention)
is there any conventional wisdom of best practices around how and if hierarchies should exist in a world of tagging.