TMSU is an application that allows you to organise your files by associating them with tags. It provides a tool for managing these tags and a virtual file system to allow tag based access to your files.
Rather than forcing its own file browser or media player on you, TMSU provides a virtual file system that can be used with virtually any other application without modification.
TMSU’s virtual file system does not store your files: it merely provides an alternative, tagged based view of your files stored elsewhere in the file system. That way you have the freedom to choose the most suitable file system for storage whilst still benefiting from tag based access.