Schmidt, Liefooghe and De Houwer (2020, henceforth, SLD) present an impressive theoretical work, which suggests a novel perspective on task-switching behavior and also shows its unique contribution relative to other models. In a nutshell, SLD show that switching-cost, believed to be an empirical marker of cognitive control, can be explained in terms of simple episodic binding. Models serve for model-based estimation of latent variables (e.g., Signal Detection Theory, McMillan, 2004, enabling the estimation of sensitivity and bias) and as proofs of concept (e.g., SLD's model, showing that episodic binding can explain switching cost), thereby clarifying the necessary assumptions in a scientific explanation. I address these two aspects in turn. Estimation of latent variables is widespread in cognitive psychology, with subtraction (also employed to compute switch cost) being probably the most widely used model. As usual, the estimate (e.g., switch cost) is valid as long as the underlying model is approximately valid. To appreciate this point, consider a hypothetical model assuming that task-switch trials entail reconfiguration, a switch-unique proactive processing stage that precedes response selection. Under this model, switch-cost = RT switch-RT non-switch provides an estimate for the duration of the (latent) reconfiguration processing stage. We however already know this model to be inaccurate because (a) residual switch cost, i.e. switch cost observed after ample advance task-preparation, is often observed, suggesting the involvement of additional processes beyond reconfiguration; and (b), the slope describing the reduction in switch cost as a function of task preparation time is far shallower than-1 (see Pashler, 1994). This finding suggests that reconfiguration, at minimum, is very slow and inefficient when performed ahead of the imperative stimulus, a fact that seems to argue against the proactivity hypothesis in general. SLD provide an alternative account of switch costs but seem to also suggest that switch costs do not represent cognitive control but represent what they describe as simpler memory mechanisms. I doubt this conclusion and will suggest one challenging fact: the increased switch cost observed in attention deficits. This finding that has been replicated several times, including a related finding of "normalization" of switch costs under methylphenidate treatment (