Recent versions of password storage software, 1 password, have a way of nesting tags hierarchically so that your nested tags belong to higher level ones and don’t appear at the top level. This works very well for me. The problem I find with Roon tags is that although you can add a tag to another tag, the lower level tag still appears at the top level, resulting in far too many top level tags to navigate easily.
For Jazz, in particular, there are many different official roon tags “progressive” “avant garde” “post bop” “modern creative” etc. that are pretty ambiguos and are not assigned consistently anyway, so I prefer to use release date and have tags such as 55-60s, 70s, 80s-90s, 2000+ etc. allocated so they sort in the order I want. But it would be handy to put them all under a higher level tag “Jazz Eras”. Then you’d have “Jazz Eras/55-60s”, Jazz Eras/70s etc. and only see “Jazz Eras” on the top level. Obviously you should be able to take this further with more levels of nesting.
The tag approach if extended in this kind of way would be very flexible and might even help those heretics who want to be able to view the folder structure directly.