  It was presented by Cabello and Nakamura [A. Cabello, Phys. Rev. Lett. 90,
190401 (2003)], that the Kochen-Specker theorem applies to two dimensions if
one uses Positive Operator-Valued Measures. We show that contextuality in their
models is not of the Kochen-Specker type. It is rather the result of not
keeping track of the whole system on which the measurement is performed. This
is connected to the fact that there is no one-to-one correspondence between
POVM elements and projectors on the extended Hilbert space and the same POVM
element has to originate from two different projectors when used in Cabello's
and Nakamura's models. Moreover, we propose a hidden-variable formulation of
the above models.
