I think in this case it's more like "let's not implement something for one language".

In VS the Solution Explorer lists Project Items, not files. Eg it lists DLL References. This means the entire tree view goes through the IVsProject interfaces and you open Solutions and Projects, not folders.

VS Code works on files only and doesn't have a project system that can specify file nesting rules. The simple ask in the PR could be implemented, but it seems arbitrary and other languages will ask for their own rules. (Vue?)

I'd personally like it for Angular component files as well. I imagine there are several types of files that would benefit from being nested.