What I find interesting is that there are a lot of emails on this list about reporting using various "attributes": account, subaccount, period, tags, notes, codes, descriptions, and so forth. Further, one of the most interesting features of Ledger is the "pivot table" type reporting.
Essentially, journal entries are "dimensional". All of those "attributes" (account, subaccount, period, tag, code, description, etc.) are in essence dimensions that are used to characterize a transaction so that it can be distinguished effectively from other transactions and work with the transaction information the way you need to.
What if all these "attributes" were implemented consistently as, say, tags. Seems to me that would make reporting more straight forward and elegant.
Cheers,
Charlie