Here's an example of what I would do with a MySQL backend.
I have an inbox where I get email for a wide variety of subjects. One of
those classifications are customers. So I would create a customers
folder and have a rule that if an incoming email from address match any
email address in my customers folder then the mail would be delivered
there. That way if I get a new customer then all I have to do is drag
the first message into the customers folder and all other mail from that
person would go into that folder.
To do this with MySQL would be trivial. To do it without a database
isn't possible.