[Humbro]

Thank you for this, Brian! The lack of tags in OF has frustrated me greatly over the years, and was my main reason for migrating to Things. It was good to finally get a comprehensive account of your thinking on this matter.

I have one main objection to your argument: For contexts specifying place only, I agree that your current approach works. However, David Allen has himself suggested using contexts for more than just place, e.g. energy level required to do a task (e.g., braindead chores vs. demanding reading).

If I want my contexts to span these two dimensions, place and energy, I have a hard time seeing how I could implement that in OF.