You posted a directory structure that you said is not simple. I said I thought it was simple. I might not like your idea right now, but maybe you have something that will make things simpler. So far, I haven't seen anything specific, or how anything you are saying will improve on the structure you say is complex.

You posted that directory tree saying it was "moderately complex" and "anything but simple", and responding to a post saying that flat files were simple. I disagreed, but I didn't read too much into it.

If we were talking about an airline reservation system or stock control application, we wouldn't be talking about something that anyone can download and install anywhere. We're talking about CPAN and Perl here, and those have already been amazingly successful at running almost everywhere.

I can't even export QuickBooks from my Mac to work with the QuickBooks on my accountant's PC. Surely you aren't advocating that situation. Operating systems can deal with filesystems pretty well. Add something on top of that and you have to make sure it works on all the operating systems, and do it without simple commands on simple files.

Now you have your idea, let's see some implementation. :)