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Where google drive really fall with this comparison? the TAGs.

It’s really not the same using folders.
Is implicit you can associate multiple tags to notes.
Imagine you have a huge note, with multimedia content inside, to be associated to three tags (e.g. “Coding”; “Android”;”How-To’s”). Are you rreally going to copy the same doc into three folders?!

Where Evernote really falls: system requirements. is toooo slow on mobile, c’mon is just a note manager, not google earth ;)