Moving from indexed & folder-based to imported & tag-based

Personally I feel that group tags do not allow me to completely stop thinking about groups/folders.
Some tags would be under Tags while others would be represented as Group Tags.

I also found out that with group tags, when an item gets assigned a 2nd tag, the concept of replicants comes into the picture. My items turn red and italic when this happens because I have the option “Mark duplicates and replicants in color” enabled in the Settings. (And I want it enabled.)

This does not happen with ordinary tags, and I prefer it that way.
(I understood from this comment of yours that for many years the term “replicant” has been used as well when an item is tagged with an ordinary tag.
But the app clearly treats both situations differently, and I find that it makes sense not equating “assigning ordinary tags” with “creating more replicants”)

Still, one way to go about this could involve using group tags during a transition phase. It would be like this:

  1. Keep the existing folder structure and enable group tags.
  2. Over time, manually tag the items with ordinary tags and delete their group tag.

Does this sound feasible?
Are there other alternative methods?