I am sorting my music in different folders – one for heard, one for unheared. So I can, even when I need to reinstall my operating system, tell wether I have already checked the quality of songs or not.
Now, would it be possible, to create a Smart Playlist based on the location of the file?
Yes. I’m assuming you are using nightlies. If so, the details on the playlists are on the developer wiki, but the short answer is a playlist like this might work:
path includes "/incoming/"
and you can use any path fragment to split up physical locations however you want.