I make some tests some years ago with different methods :

-> tree with classic father/son auto reference (in fac my computer file system including the 4 disks I have)

a) using temp table and a store proc to find some files having '%toto%' in the file name

b) using a path stored with the data in a column NAVARCHAR(4000)

c) using interval model

d) using CTE

Interval model was the winner...