This seems the most intuitive. You could have some flattened view of a folder where it shows everything with tags, or you could navigate by folders. So if you have two folders and two subfolders by the same name, with the flattened view you can see all of the similar items. However, doing away with hierarchical folder structure is a bad idea.
> module-1
> views
> other-thing
> views
> module-2
> views
> module-3
> views