Groups vs. Tags

Groups

Each node corresponds to an exclusive category:
A1 -+- B1 -+- C1
    |      +- C2
    |      \- C3
    +- B2
    \- B3 -+- C4
           \- C5

Tags

Each node corresponds to a set of tags:
A,C,E -+- A -+- A,D
       |     +- A,D
       |     \- A,D
       |  B
       |
       \- C