Relational is better. Hell, and kind of unique identifier would be nice. So many better ways to organize data stores.
The best compromise is what modern OSs have: a tree-like structure to store files but a database index on top for queries.
So often we want to look up 'the last file I printed' or 'that message I got from Bob'. Instead of just creating that lookup, we have to go spelunking.
Hell, every major app creates it's own abstractions because the OS/Filesystem doesn't have anything useful. Email systems organize messages and tags; document editors have collections of document aspects they store in a structured blob. Instead of asking the OS to do that.
All files are represented in a table with rows and columns. "Directories" simply have a special "directory = true" attribute in a row (simplified).
The hierarchy is for you, the human.
Like many file systems, NTFS also contains a log for recoverability/rollback purposes.
It's not quite relational but it doesn't make sense to be relational. Why would you need more than one 'table' to contain everything you need to know about a file? Microsoft experimented with WinFS, which wasn't a traditional file system (it was an MSSQL database with BLOB storage which sat ontop of a regular NTFS volume). Performance was bad and Skydrive replaced the need for it (in the view of MSFT).
Please elaborate.
NTFS is still the better choice for common desktop usage. ReFS goals are centered around data integrity but it comes at the cost of performance.
One thing directories solve: they're great grouping mechanisms. "All the Q3 stuff lives in this directory"
I bet we move towards a world where files are just UUIDs, then directory structures get created on demand, like tags.
You can have several versions of the same set of data object at once - an entire source set for a build, all the names duplicate but tagged with 'revision' so they can be distinguished.
Hard to do that without a UUID at root, to use for unique identification of the particular 'particle' of the particular data set.
All good.