“Any hierarchical path structure is a folder” is maybe your definition of “folder”, from what I can tell. I would say that S3 lets you treat paths as hierarchical, but that S3 does not have folders—obviously I have a different definition of “folder” than you do.

We’ve discovered that we have different definitions of “folder”, and therefore, we are not going to agree about whether it is true that “S3 does not have folders” unless we have an argument about what the correct definition of “folder” is. I’m not really interested in that discussion—it’s enough to understand what somebody means when they say “S3 does not have folders” even if you think their definitions are wrong.