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I use Someday/Maybe as a Context as well.

It provides flexibility to review items from two points of view - Contexts mode during a (GTD) Weekly Review where I'm asking myself if I want to make any of them actionable or vice versa.

In Projects mode I can see items grouped together by common topics or themes (in my case GTD Areas of Focus). I find this view often sparks ideas or thoughts to capture.

As you can guess I'm using OmniFocus to implement a by the book GTD system.