It would be a great addition to be able to transfer not only files from one user to the next but also any and all file and folder hierarchy structures they have as well. Even if it is nothing more than an audit list outlining the hierarchy, having that information would do wonders. Especially for deactivated users.
If everything is in a workspace and the user receiving the item(s) is shared to the workspace (before transferring), then all hierarchy should be maintained.