it's not a question of whether or not the users care where the images are stored - of course, in any case this will be transparent to them. i've written a few admin systems also, but this is the first time images were involved. so, i'm reusing code modules that are geared toward databases, and i'll be able to write a tighter app by adding a BLOB field to a table (for example), rather than writing file system access code for images. not involving the file system means fewer pieces, which by definition means fewer potential problems.
for this particular site, this also means that rather than >1 trips to the server and file system to get content/data+images, it can all be done at once. further, the system will be more easily portable if i (or someone else) need to move it down the road. a few html templates, some php, and a database - very self contained, and easy to maintain.
also, we're talking about relatively few, and small images (10's, not 100's or 1000's) - the images are a side dish, not the main course...
...and if it turns out that i run into unforeseen problems, i can always change the BLOB into a varchar, and keep a filename there (for example), but so far i haven't thought of, observed, or been shown a real techincal reason for storing them on the file system...