I am looking to do this too and thought I'd share what I came up with, in case anyone else is still looking for a solution. It's not pretty, but it's simple and gets the job done. To show up in the search results, I created a virtual "Tag" folder and created null files (no extension) for the tags, like "folder name - tag1, tag2, tag3". Then I created the "hfs.comments.txt" in the Tag folder, where you can add a link to the "tagged" folder, like:
folder name - tag1, tag2, tag3=<a href="/link/to/folder/" target="_blank">Open Folder</a>
If you could replace the null file link with the folder link, then you wouldn't need the "Open Folder" comment link, but I don't know a way to do that.