@Matt_Trifiro: with the data model changes, tasks and sections are not the same objects anymore and are incompatible with each other. It is not possible to change the type of an existing object—only to create a new object and copy data over. Enabling this would mean that every time you convert back and forth between sections and tasks, new objects would be created, IDs would be different, links and references would break, notifications would be sent, and more undesired side-effects would be unavoidable. Because column-sections don’t have assignees, descriptions, due dates, custom fields, comments, or anything other than a name, converting a task to a section would lose all of that data, and converting it back would not be able to restore it.
Also, every time this conversion happens, all the tasks beneath it (of which there may be thousands) now need to have their section-association objects rebuilt to reference the correct section. This (1) is a stability concern as a large number of objects need to be updated all at once, and (2) would require that we lock the project temporarily while that rebuilding happens, or else tasks that are added/removed/reordered could end up interfering with the rebuilding and cause inconsistent data or data loss.