I think this would be pretty nice too. I guess it depends on how people are using these features, but for me it would almost make sense to have Goals act like the top level of hierarchy. Some people would probably want to have multiple goals for some folders though, so perhaps it wouldn't be as straight forward. Anyway, it's a good idea. I have seen some posts on this from a long time ago, but it seems like this idea has dropped off the radar lately.