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While I'm not sure that this aligns with the GTD methodology, the way Things has implemented meta-tags is really helpful in this regard. I work in Omnifocus because the cloud sync is functionality I need desperately for my workflow, but that's a great example of how this can work. During my capture sessions or throughout the day as I capture todos, it's incredibly useful to attach to a context - a large deliverable/project for example - and also tag with a resource. Then when I'm chatting with the resource I can bring up projects and filter by tag or filter by tag and view by project, etc. I would love to see this in OF