tedster - 3:19 am on Feb 7, 2013 (gmt 0)
From what I understand, the closer a page is to the root the better it is for SEO.
That may have been the case quite a while ago, however from what I can it isn't true these days.
The file path itself seems to be a very small factor these days - as well it should be IMO, since the URL is a purely technical issue that is not really a predictor of how well the page will be received by an end user. Google is getting better at using other factors to predict a happy chemistry with their user. After all, why should one site be rewarded for being able to use a plug-in when another is more technically challenged but has great content?
A flat URL structure is nicer to look at, and it won't be truncated as often in the SERP. That might help the clickthrough rate and so it would indirectly be a small boost. But I see examples today of ridiculously garbaged up monstrous URLs that are pretty difficult competitors to outrank.