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I've been following TRO which is a GTD-like practice. All I can say is please please please add tags to OF. They add an extra dimension that keeps the overall organization and view of things simple, and allows you to focus very quickly on items.

Folders, Subfolders etc is an old paradigm and gets very confusing very fast. In addition to this over complication, reorganizing your lists becomes a chore and almost a 'lock in' that prevent your mind from expanding your lists rather than enriching them.

Tags free the mind very quickly.

I don't like Things for a variety of reasons. I love OF and have tried to use it but the complexity of what I am doing very quickly overruns the product.

There are some web-based tools that provide what I need but I cannot use these in my office environment for security reasons. OF is so close.

To some extent this is why I believe OS's are breaking away from the File/Folder structure into Metadata (read: tags). It's why OS X is so powerful and also why Spotlight works so well.