As I wrote above my use case would require the combination of folders and single (not nested!) tags. I aim to split one of my use cases (actually a very important one) out of bear because of an limitation in bears handling of nested tags that makes it not realizable.
I really regard the combination of folders and single tags as powerful as bears concept of nested tags. But just if panda wouldn’t go the way of apple notes where you can either browse your notes by folder or your entire note collection by tags, There is no way to show the tags specific to a certain folder. Also no browsing like in zotero is possible where one selected tag is filtering out all those tags which doesn’t match the already made selection. That is indeed powerful because you can browse from each tag to other tags. In recipe notes f.e I can choose a country (Italy) and see remaining tags (pasta, …). Or I can start with an ingredient f.e (broccoli) and can decide to continue with country or whatever remains in the tag list.
Here a video for illustration what I mean. (An information for zotero users: the newest test buildings of zotero 7 beta has an overhauled ui. On one side it is not really swift ui Mac style but zotero doesn’t look anymore outdated. In the video you can see the latest building of that beta)
I am aware that the vertical splitting of the left pane in panda would be a no go. But ui-wise the basic principle could be implemented in another way