Currently external memory card appears as another directory (at least on my Sansa Clip+). It introduces some hassle when browsing and when dealing with playlists created elsewhere like from my collection on PC. I know that I can properly tag everything and just use database

But it just hides the issue.
I wonder if it worth investigation to "merge" filesystems on internal memory and external card, i.e. to show the content from internal memory overridden by the content from memory card. That is if I try to play some file from my playlist it should look for it on memory card first, then in internal storage. If I have same folders, then either to merge their contents recursively, or simply to completely override that folder from internal memory by the content from external card.
I'm not sure how to better implement it. I guess extra level of indirection would be an overkill. So if there are no devices with more than 1 extra memory slot, then maybe something simple like
if (found on <microSD1>) {play from <microSD1>}
else {play from main memory/}
would be enough while looking for song, and merged list while browsing.