We need a URI scheme to point to Software Heritage objects from external artefacts (e.g., research papers, but many more).
It needs not be an URL (locator) but can be a more general URI (now that the terminology "URN" is deprecated).
As such, it does not need to be heavily hierarchical, modulo the distinction on object kind (revision, content, release, etc).
It would be a good idea to have the scheme be internally versioned, so that we can change in the future, e.g., the kind of checksums that are used as identifiers.