You have to balance the complexity of the system with the number of tasks. If you have a relatively small amount of tasks, then a simple system will fit work wonderfully. As you begin to gain more and more tasks, a simple to-do list becomes so disorganized that it is hard to keep track of everything. This is when you need to begin separating your todo lists again.
Think about a company. When it is small, then it is ok for everything to be maintained by a single or relatively few people. Now take a look at some major corporations like IBM or GE. It would be impossible for them to put everything into one division, so they break the business tasks apart (into finance, accounting, marketing, etc).
Although breaking the business tasks apart require a much greater coordinated effort, it helps to keep things organized when you have many things to deal with.
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