Folders are for structure purposes and organizational use. If you have only forums on your site, then there is no need what so ever to have them in a "forums" subfolder.
If you use a CMS, or offer other sections to your site such as "News" "Videos" "Pics" etc etc then you could place the forums in the /forums folder, the videos in a /videos folder, pics in a /pics folder etc etc and leave the CMS or News section as the front page as search engines love fresh content!
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