Unfortunately eToys imploded a couple of years later (2001) and there were only a few people involved at that stage so it's possible none of them are in the industry anymore. You might start by looking at email servers, I believe there are a few that use a deeply nested directory heirarchy for much the same reasons. IIRC Apple also does something similar with the interior of the sparsebundles used in Time Machine backups, but I don't know if any of that code is opensource.