hi!
thanks for your answer! 
i agree with the first part, i.e., if the ability for a hierachical file structure is implemented that does not mean that it needs to be used. however hierarchical file structures have less possibilities than tags do, as i said above. (in fact the strict file hierarchy is a tree and as such almost just a special case of the possibilities of tags which provide a net-like structure.)
The problem with nested tags is that they allow interconnected structures and recursion.
why is that a problem? i’d call interconnected structures a benefit. 
and concerning recursion, well, that does not need to be a problem. if people want to use circular structures, why don’t let them use those?
on the other hand: it shouldn’t be a problem to detect circular nested structures and warn the users if they are about to do such things.
Also it‘s hard to show where an asset is in a structure like that.
i’m not sure, whether i understood this correctly. what exactly is needed, but would be difficult?
And we have the problem with naming. Currently it would cause problems to have two tags with the same name. So when editors want to sort their assets for newsletters into date based structures we would have problems with duplicate months and days f.e.
i don’t see a problem here. let’s take the initial example:
the hierarchical structure:
would be restructed with tags as:
- Image 1 – tags: 2014, Concert, News
- Image 2 – tags: 2014, Concert, News
- Image 3 – tags: 2014, Concert
- Image 4 – tags: 2015, Concert
- Image 5 – tags: 2015, Concert
there’s a bijective mapping between those structures. however the tagged structure is more flexible.
of course there has to be a good search interface where the user can filter the results by saying “i want all concert pictures from 2014 that were not in the news” or alike. but that should not be a problem. almost every web shop provides such filters.
For me allowing the editor to use the system that best fits their needs depending on the usecase would be great.
Yes, that sounds good, and i understand that this is not easy as the users are extremely heterogeneous.