2-27 What's a TOC? How does it differ from a directory?
A "directory" is a list of files. If you're a Mac user, you're probably used to the term "folder". It's part of a filesystem, such as the ISO-9660 or HFS filesystem present on most CD-ROMs. Audio tracks don't have files, so they don't have directories either.
There's nothing stopping you from writing a FAT16 or Linux ext2 filesystem directly onto a CD-ROM. Whether or not you can read such a disc is a different matter. (The Linux "mount" command should allow you to mount just about anything read-only, but Windows may not be so willing.) The CD specification defines the TOC, and there are well-defined standards for certain filesystems, but [AFAIK] nothing in the CD spec requires that you fill a data track with a certain kind of data.