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In my view, sequential projects are basically just like a sequential group and single-action lists are basically just like a parallel group. And I believe this is exactly what you're saying.

So if you don't like the folders, etc., you can just make yourself one huge single-action list at the top level and put everything in there, either as a parallel group, sequential group, or single action (possibly nested under some other group). Voila. No more folders. No more arbitrary distinctions.

That wouldn't work for me at all. But OmniFocus is extremely flexible and can accomodate many different styles of working. You shouldn't feel obligated to use folders or projects if you don't like using them.

- Aaron