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That argument applies in both cases, of course; it's just a matter of figuring out which is more likely to meet your needs. If you get a call at work from a friend, you'll have to go up to the top to drill down to their context in the People tree. In any case, I just tossed it out there as food for thought; if it works for you, great, if not, also great.

As someone who works largely out of a perspective built on a grouping the iPod/iPhone version doesn't provide (group by start), I share your eagerness! I find myself slapping due dates on things that really shouldn't have them, just so I can use that Due Soon smart folder.