I vote for tags or contexts, I can make either work.

I understand the people railing against it--I try to keep my contexts from multiplying too, or the system will collapse under its own weight, so to speak.

But if you can hide or ignore extra contexts or tags, then it really wouldn't affect you.

Here's where I can use tags. We have a context for actions, a _where_--e.g. "@phone" or "@computer." I'd like a second context to be _who_ the action is for, e.g. "Rich" or "Board of Directors" or "Maintenance Dept." Then I can make a view of, say, things I need to get done for Rich.

Possibly, I could have a context for who I perform these tasks with, e.g. "Ted" or "IT dept." But that may be overburdening the system a bit.