I have always called this the “one true taxonomy” problem, because whenever you sit with multiple stakeholders in a room talking about a taxonomy, you can never get to agreement, because there is no such thing as the “one true taxonomy”.

Any hierarchical taxonomy classifies on one dimension at each taxonomic level. Invariably someone wants to classify on one criteria when someone else wants to classify on another. Taxonomies that humans use aren’t multi-dimensional. So if there is a disagreement, someone wins and someone(s) has to lose.

No one is wrong; they just have different priorities or preferences or goals.

So now as an architect I never argue (and seldom discuss) taxonomies. I make two points and then bow out:

1. Whatever your taxonomy is, you need a rubric for each level. You need a procedure or set of questions that unambiguously map any $THING you encounter into exactly one bucket. Validate that competent people with no specific domain knowledge can properly classify things with your rubric; it must be repeatable by amateurs, not just experts (software is dumb).

2. Existence trumps theory. If there exists a taxonomy and rubric for what you’re classifying, you need to provide a $DARN_GOOD_REASON why this wheel needs reinventing. Personal preference and your 1% edge case probably don’t justify all the work to reinvent everything.

Then, I go back to the implementers and tell them to design in a tagging system, which is a DIY taxonomy, and except in ridiculous use cases, I can make indexes make it fast enough to let everyone overlay their own classification system.