The hardest(most inefficient) part is finding out what tags a file has.
find . -samefile group/beatles/love_me_do
album/please please me/side 2/1
vocals/paul mcartney/love me do
vocals/john lennon/love me do
year/1963/love me do
group/beatles/love me do
You have to love ontology to go down this route. I do, and did this once... It is possible, but does not really provide any meaningful advantage.