files-community/Files ? reverse-engineered prompt

I want to build a modern file manager for Windows to replace the default one. It should have a clean, intuitive design that looks like a native Windows 11 app, using the Fluent Design style with materials like acrylic.

The main features should be a tabbed interface for managing multiple folders in one window and the ability to add colored tags to files and folders for better organization. It needs to feel fast and responsive, designed for power users who want more productivity.

Let's build this using C# and WinUI 3 with the Windows App SDK. The goal is to create a powerful and customizable alternative to the built-in File Explorer. Please set up the basic project structure for a modern desktop app that can be installed easily. Look up the latest WinUI documentation if needed.