(I, for one, always found it odd that Windows insists on listing folders first, rather than showing them in alphabetical order with the files.)

If you could explain how you benefit by having folders listed first, then perhaps we can suggest an alternative method of achieving the same benefit using the Finder.

For one thing, it's what I am used to.

IMO folders are the corner stone to organization. Do you want your Doctors office having your files loose or in a folder?

I have folders for various prospects, clients, properties..etc. Since I access them more often I need them up top. I know you can organize by kind but that affects to loose files I have under the folders.

I have spoken with quite a few Mac people (Apple Store, Apple Care and others I encounter) and they all agree that the Windows file system is a better organized. As I said, it is the ONE and ONLY part of the conversion I am struggling with.