Mac OSX Rumors reports that the new Finder, codenamed "Chardonnay," will use meta search technology extensively, including the ability to edit meta-tags in the Finder just as easily as editing ID3Tags in iTunes. Smart folder searches, document previews and more will all be available in Chardonnay.
It's never too early to get the rumor mill operational within the Mac community. It will be interesting to see if any of this pans out, or how it changes during the course of development. Keep your eyes peeled.