[avit]

Agreed. For me, contexts are more than just seeing one task in two places: it's about cross-cutting. One good example I can think of is:

@errands+@9to5

Some things can only be accomplished during business hours: I want to see the things I can accomplish on my lunch break, which can't be done after work.

Time of day is one context (@9to5, @evening)
Time available is a context (@15min, @1hr, @pomodoro)
Mindset is another context (@easy, @challenging)

These are all parallel, and separate from the physical context. Being able to see cross-sections of these, and not worry so much about which unique box you have to put it in the first place is powerful & important.