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It isn't really an emphasis, since you can easily adjust the view option to show or hide future tasks as you prefer. It also isn't exactly "future" tasks that can be hidden. Rather, the point is that you can easily hide any tasks that cannot be done right now if you choose. I believe the point is that you can show those tasks when you are in planning mode (such as flagging tasks to do tomorrow) and hide them when you are in doing mode and are looking for a next action to tackle.