Truly, what purpose does this serve? Defining a hierarchy without using is injecting immediate debt. Just introduce it when stuff goes there! If you really insist then at least put something in the folder. It doesn't take much effort to make the change at least a tiny bit meaningful.
Better yet just do the work. If you want make a commit in a branch that's destined to be squashed or something, sure, but keep it away from the shared history and certainly remove it when it's not needed anymore.
Truly, what purpose does this serve? Defining a hierarchy without using is injecting immediate debt. Just introduce it when stuff goes there! If you really insist then at least put something in the folder. It doesn't take much effort to make the change at least a tiny bit meaningful.
Better yet just do the work. If you want make a commit in a branch that's destined to be squashed or something, sure, but keep it away from the shared history and certainly remove it when it's not needed anymore.