Q1. What is the problem that you are trying to solve?
It should be possible to organize password entries in groups / directories. If you have a lot of different servers with different services and passwords it will get confusing very fast. Being able to sort in a group/directory structure will keep everything clean and easy to find. 2017-12-13-115316_204x148_scrot|204x148
Q2 - Who is impacted?
Imho this would have a positive impact of all groups working with passbolt and more than just a small set of passwords.
Q3 - Why is it important and/or urgent?
Imho it is just a good practice to make sorting/structure functionality available.
Sure, it is possible, but it does not look really nice, no “good” user experience.
But probably the directory like structuring could be introduced based on such a naming. So let’s say I create a resource like you suggested (e.g. /IT extern/Linux/server01/ssh/user2) and it will view as a tree.
This would mean 0 database maintenance, it would just be an optical feature.