Why hypothetical, Gobo Linux[1] has already done it. Or if you want to just hide (rather than replace) the traditional Unix hierarchy from the user, you get macOS (inherited from NeXTSTEP).
The problem is that the actual benefits a pretty nebulous, so it's probably not worth the effort (and drawbacks of using different conventions than most others *nix users).
[1] https://www.gobolinux.org/