[dconjar]

I like the middle-of-the-road solution, with support for advanced searching and smart lists. Of course, the tag field should be optional.

I could definitely see myself using tagging, although I prefer the hierarchical structure over a tag-heavy interface. I just converted to OF from RTM because it's just too difficult to tag everything. It's still an important feature, although I do agree with the premise of Merlin Mann's statement. The system shouldn't be reliant on tags, period.