[jamesrcole]

I’m not sure what you mean by context change. Is that where you have two (or more) items that are of different sorts (from different contexts or domains), where this difference between them makes it difficult to compare them and thus rank them in a list?

[educated_idiot]

Yes, essentially. A list is one-dimensional, so you can only rank a task by it's order. There are actually multiple dimensions that our brain considers when making decisions, but I only chose these 2. There could be more (as others have pointed out), but that makes the planning annoying and visualization cluttered.