IIRC, some current mainstay models allow selection between tags and folders–easy to check out with Creative, Cowon, etc. (at least 1 recent Cowon model allowed this).
If Rockbox officially comes to the Clip (it’s in pre-alpha status right now), it allows this.
Actually, that brings to mind: any player that you can put Rockbox on would give you folder view as an option. That includes some SanDisks. http://www.rockbox.org/twiki/bin/view/Main/SansaFAQ Check out Rockbox.org.
