When comparing Todo.txt vs GTDNext, the Slant community recommends Todo.txt for most people. In the question“What are the best cross-platform task apps?” Todo.txt is ranked 9th while GTDNext is ranked 13th. The most important reason people chose Todo.txt is:
Todo.txt can be edited in plain text and then displayed with neat styles.
Specs
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Pros
Pro Easily editable format
Todo.txt can be edited in plain text and then displayed with neat styles.
Pro Editable from any text editor without needing any proprietary software
Because todo.txt is just a todo standard with various compatible apps to edit it, you can update it from any device as long as it can edit text and you can access your todo.txt file
It's convenient to be able to access your todo list quickly via your programming environment so you don't have to switch contexts, and to have a separate todo.txt file per project.
Pro Works with lots of apps for every platform
Todo.txt lists can be edited in virtually every text editor ever made and accessed on devices that support Dropbox. The user community has also created a number of apps for dozens of platforms.
Pro Command line support
You can edit your lists using the command line (e.g., Terminal) via a supplied bash script.
Pro Full control over your to-dos
You have full access to the underlying programming rules, and therefore total control over your task lists.
Pro Extensible
Has been extended to include most things people want, including a multiple of interfaces and app for all platforms.
Pro Easy syncing
Todo.txt automatically and seamlessly syncs through Dropbox.
Pro Wide range of interface apps
The community has developed a wide range of apps that interface with the basic file structure. These apps vary in how much they accomplish, how much hand-holding they do, their level of glitz, etc. They range from plugins for an editing app like vim to stand-alone, platform-specific GUI's. So YMMV depending on what you use. (todopy is particularly nice, a Python program that has a "console" mode which provides a keyboard-driven GUI.)
Pro Follows the unix philosophy
Does one thing: to do lists
Pro It's free
It runs on MacOS, Android, and Python (in the Mac's Unix CLI) -- all for free.
Pro Easy to sync up between lots of devices and interfaces
At a bare minimum you just need to be able to edit text, but there are many apps and advanced interfaces you can install on many devices to supplement your to-do list editing.

Pro GTD style lists
All the “Get Things Done” lists you would expect: next actions, someday, waiting, and scheduled.

Pro Automatic next actions
When it comes to choosing your next action, most to-do apps suffer from the same problem: All of your actions (sometimes hundreds in total) are visible to choose from. This can overwhelm users and cause them to give up on the system. GTDNext is different. In the "Next Action" view, only the very next action is shown for each of your projects. This results in a nicely consolidated view of only the things that need your immediate attention.

Pro Unlimited levels of projects and actions
In GTDNext you can set up an unlimited number of levels for your projects and actions, allowing you to plan your project and sub-projects in as much detail as needed.

Pro Areas of Focus
GTDNext supports the “Areas of Focus” methodology from Getting Things Done. You can filter all of your tasks to just show your work tasks, side project tasks, or personal tasks. There is also a global filter, so that when you’re hard at work you can focus only on your work projects and tasks.
Pro Option to visualize all projects and tasks in a single outline view
This is really useful because it prevents you from having to navigate through each project individually.

Pro Many keyboard shortcuts available
The number of keyboard shortcuts makes it easy to log or add tasks without removing your hands from the keys.
Cons
Con No support for reoccurring tasks
Tasks have dates corresponding to creation and completion, but there is no explicit support for due dates or for tasks that reoccur.
Con Nested tasks not supported
Many todo tasks for developers end up having sub tasks that need to be performed for a parent task to be completed, but the todo.txt format does not have any nesting.
Con Android app not updated since 2013
The app only seems to support Dropbox. It would be nice to see support for different and newer file storage services.
Con No mobile app available
Con Web only
GTDNext does not have native apps for other devices, but it does work across PC/Mac/Linux on the web client.
Con No Google Tasks integration
