[Be.]

Some theses in support of the call for 'multiple Contexts' (and multiple Projects, too):

1. Some users don't want to plan, they just want to be reminded of pending Tasks.
2. Not everybody works the same way.
3. To increase efficiency, OF needs to provide distinctly more/better basic functionality than a traditional paper list.
4. Managing and remembering two taxonomies with nested folders (i.e. Projects/Context lists) requires some brainwork. Managing and remembering an additional third taxonomy (i.e. tag list) requires disproportionately more brainwork.
5. If there is a tagging system, to be useful, it must be multilevel (nested) and allow multiple setting of tags.
6. Setting up, assigning, reviewing, reassigning (multiple) multilevel tags requires very much brainwork and mousing.
7. Elaborate planning shouldn't be an end in and of itself.
8. If planning and mousing around takes more time and brainwork than performing the task itself, one should question the benefit of using the system at all.
9. Most users don't care if they're given too much functionality as long as they have the choice to opt out.

My vote: multiple Contexts, multiple Projects, no need for Tags (but if some prefer Tags, why not letting have them...)

Be.