Massive tag -filename rename keeping a structure and clean empty folders

I have lot of music on several partition and folder
for example
D:\mp3 music
E:\flac music

well i would like to massive rename a lot of my audio using tag-filename but keeping the orignal partition and folder , create subfolders with cover.jpg and album.jpg and remove the previous renamed folder
could I do with mp3tag?

As you do not give any real examples of what the final result should look like, I say "yes, it is possible - in principle, but not necessarily in 1 step".

If the number of existing folders is greater or equal to the number of target folders, then you can rename the current folder and no empty folders on the level of the current folder will be left. All folders above the current level will be left untouched.
Distributing picture files to separate folders will be a second step.
If you have already folders with file types that MP3tag usually does not manage, then you have to take care of them yourself.

So I cannot tell if MP3tag is the best tool for what you intend to do or if a file renaming tool would serve you better.