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This is an interesting debate for me, I find merit in both Janice and Ken's ideas (and in Dansays post too, I have to say, that would be cool..)

Tags seemed a no-brainer to me for quite a while, A context is nothing more than one after all. Janice is looking for a free-form approach to this and Ken is using the structured, disciplined but limited, approach of hierarchical contexts.

I'm not so sure about tags now, it seems like they would permit me too much openness, that I'd slide into poor practice easily, I'm not too sure why however, I can't quite put my finger on it...

For me, I think the answer might lie in use of the date columns, scheduling my attention for set periods of time.

But enjoying the interchange between these two POVs for the meantime...