Versioning assets separately by sticking them in new subfolders is just re-inventing ETags in a bad way. Just use ETags.
The point of the folder versioning scheme the article proposes is to make rollbacks easier. You can easily rollback a /assets/v2 folder to /assets/v1 by updating your server template, but if you have a dozen separate version folders (with different latest version numbers) for each resource then it's no longer easy to roll those all back.
The point of the folder versioning scheme the article proposes is to make rollbacks easier. You can easily rollback a /assets/v2 folder to /assets/v1 by updating your server template, but if you have a dozen separate version folders (with different latest version numbers) for each resource then it's no longer easy to roll those all back.