Yes. Mp3tag currently provides no $FileExist() or $FolderExist() functions.
Yes, but not quite right.
Mp3tag provides two system related pseudo tag-fields ...
%_directory% ... the name of the home folder of the media file;
%_parent_directory% ... the name of the folder of the home folder of the media file.
Beside that it is possible to evaluate the complete folderpath, for each folder item, by using the Mp3tag scripting language and actions as described there ...
Easy way to get directory names above Parent?
unterschiedlicher Aufbau von Dateinamen
DD.20120905.0935.CEST