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If you're looking for a robust file sharing app that goes beyond simple cloud syncing, you should definitely look into Files Connect. It offers a host of file sharing options for both the Mac and PC and gives you a more business oriented environment to host, connect and share with any computer on your network or your online storage accounts.
The first and probably most utilized feature is the ability to set up your iPhone as a wireless network drive, instantly. Literally no configuration is required (though there are options in the setting should you wish to configure), so long as the app is running and you're on the same home network, your PC or Mac can connect to transfer your files with ease. Saving and syncing documents, photos, videos, etc onto your iPhone is really the easiest and most useful feature of this app when referring to it as a network drive.
It's only slightly less easy to use it to sync files from your Dropbox, MobileMe iDisk, Box.net, FTP, and others, but this feature is quite useful. While most people don't necessarily need connectivity to all of these services, for those who have multiple it is definitely a time-saver to have one app though which you can save and sync. Check out the full capabilities for connectivity on the iTunes page - because this is where the app really shines.
However, even with these great syncing tools, a measure of a good file sharing and organizing app is how it handles the files and how to use them once they're on the iPhone. iOS is notorious for difficulties in utilizing individual files. Luckily from within this app you can watch video or listen to audio from anywhere you're connected to. While this is a wonderfully useful and great feature, data users beware - unless you're connected to Wifi, this could run slowly. As with any file syncing app, you'll also want to keep an eye on how much you're using it over 3G, since your data plan may get slammed with traffic. You also have the option to open each file in your preferred app that will recognize the file type, ie: PDF Reader, Alternate Music Player. Sadly, you cannot open audio or video files in your iPod.
A word of warning: this app does not support multitasking. This will affect any ongoing transfers, as well as the in-app media player for music and video if you want to switch apps. Also, it's missing one of my own personal most requested options, which is batch-uploading from device to network/cloud. Each file will need to be selected and uploaded individually. Not a great way to transfer your vacation photos, if you ask me.
In the end I think this app is geared towards business users, offering a bit of stability and ease of use. It offers more features and sync destination options than other file syncing apps available at the moment. However, I'm not entirely convinced it's worth $7.99. Seems a bit high to me, I'd rather it were more around the $5 mark.