SharePoint Dragons

Nowadays lots of people tend to recommend not to use list folders in favor of views. Just came across an interesting bit of info at http://office.microsoft.com/en-us/sharepoint-foundation-help/manage-lists-and-libraries-with-many-items-HA010377496.aspx#_Toc264017709: folders improve the efficiency of data access. Creating a folder also leads to the creation of an internal index (which is also created for the root folder). When you access items in a folder, you’re leveraging this internal index to access data.