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As a SPO trainer, I actually have a huge learning curve getting creators to get used to columns & views vs folders. Especially in the MS SP learning materials, I'd love to see less folders and more columns/views please. I have to recreate a lot of learning materials and change habits.
1. Folders are useful when need to assign item-level permissions, so instead of individually on every List item, move items into folders and assign permission on the folders could be easier to manage;
2. SharePoint Columns are still not supported in Windows File Explorer, and in order to tag files with any Column or filter by any View, someone need to setup the Column or View first; so folders are still more intuitive for users to organize files in a Document Library, especially when there are needs to sync the files to computers;