org-save-org-structure-as-dir-file-skeleton to save the org structure as dirs and files (marked with tag :file:)

org-structure-as-dirs-and-files.el

(defun org-interpret-org-as-dir-file-skeleton ()
  "Return the outline paths as lists.
Separated in those headlines not tagged 'file' and those tagged with 'file'."
  (let (output-files output-dirs)
    (org-map-entries
     (lambda ()
       (let* ((headline (car (cddddr (org-heading-components))))
              (headline-path
               (reverse
                (cons
                 headline (reverse (org-get-outline-path))))))
         (cond
          ((member "file" (org-get-local-tags))
           (setf output-files (cons headline-path output-files)))
          (t
           (setf output-dirs (cons headline-path output-dirs)))))))
    (list output-dirs output-files)))


(defun org-save-org-structure-as-dir-file-skeleton ()
  "Write a directory/file structure to disk according to the Org structure.
Every headline gets interpreted as directory except when it's
tagged with 'file'.

This function expects an org structure which can logically be
mapped to a filesystem.  E.g. no dirs within files may occur."
  (interactive)
  (let ((dirs-and-files (org-interpret-org-as-dir-file-skeleton)))
    (mapc
     #'make-directory
     (mapcar
      (lambda (x) (reduce (lambda (x y) (concat x "/" y)) x))
      (sort (car dirs-and-files) (lambda (x y) (< (length x) (length y))))))
    (mapc
     (lambda (x) (save-excursion
              (save-buffer (set-buffer (find-file-noselect x t)))))
     (mapcar
      (lambda (x) (reduce (lambda (x y) (concat x "/" y)) x))
      (cadr dirs-and-files)))))