It may be interesting in drupal to have a cck node type of content-folder, then either use a filefield on the ‘content-folder’ node or a nodereference with a link to a ‘content-file’ with a filefield. You could create file hierarchies / file management workflows…
Now if only actions.module provided some way to have actions target an object type like node, file, comment, user, none’…
Then we could get supah funky…