DBIx::FileSystem does something very similar to what you say.

Be aware that both systems fail for the very same reason, i.e. that tables aren't files.

Information in relational database tables often does not make sense unless it is taken together with information in other tables with complex joins and search conditions.

Ancient hierarchical databases could have this one-to-one similarity, but they failed because searching through them was only available in predefined directions, while relational DBMS systems allow greater flexibility.

Even if you find a way of reducing complex queries to a simple file interface, so that I can see a financial report as a file and edit it with Vi, such interface would need to have several well written queries in the background, and this leaves us with the same dilemma we had with hierarchical databases, i.e. without a pre-defined path, we can't have an answer to our questions.

I'd rather write my own queries in Vim and use a sensible script to fetch the results.