• You need "placeholder" columns:

    SELECT

    [Path],

    Foldername,

    FolderSize,

    [Filename],

    FileSize

    FROM (

    SELECT

    [Path],

    [Filename] = CAST(NULL AS Varchar(50)),

    FileSize = CAST(NULL AS INT),

    Foldername,

    FolderSize

    FROM @Folders

    UNION ALL

    SELECT

    [Path],

    [Filename],

    FileSize,

    Foldername = CAST(NULL AS Varchar(50)),

    FolderSize = CAST(NULL AS INT)

    FROM @Files

    ) d

    ORDER BY [Path], Foldername DESC

    “Write the query the simplest way. If through testing it becomes clear that the performance is inadequate, consider alternative query forms.” - Gail Shaw

    For fast, accurate and documented assistance in answering your questions, please read this article.
    Understanding and using APPLY, (I) and (II) Paul White
    Hidden RBAR: Triangular Joins / The "Numbers" or "Tally" Table: What it is and how it replaces a loop Jeff Moden