How can I sort, filter and tag files/images in Android ICS 4.0?
As long as pictures/videos are involved, you might want to take a look at Monte Gallery. This app offers you a.o. the feature to add descriptions and tags to pictures, and then lets you browse them by tags. It also offers browsing by location, and (as you can see by the screenshots on its market page), a nice "calendar view", grouping pictures by "date taken". Only thing missing is to combine those using a search mask, like "show me all pictures tagged foobar taken between [dates] on [location]" :)