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Actually, the reason for doing this is quite simple: that's the order in which you would check off the items as you complete them! You do task 2, then you check off its parent. On to task 3, which requires you to do task 4, task 5, and then you check off task 3 as complete, but before you can mark task 5 complete, you've got to go do tasks 6 and 7. If you are viewing your tasks grouped and sorted by project, you just go straight down the list.