NO, If there are things that are not dependent they are adjacent and can be done in any order they need to be included in the next actions. Example. Project is redo the red barn pens and gates so that sheep can be moved from either side into the sweep without hassle.There are 2 things that need to happen next. 1 is purchase 2 wire filled gates for east and west sides of southern red barn pen. The other is install existing 12 ft wire filled gate on north side of north red barn pen. I cannot do anything beyond those actions until those are done but it doesn't matter in what order I do those 2 equal priority tasks so both are next actions as either could be done next.
If I happen to be in the town where I can buy the wire filled gates that is the right thing to do by context. If I am outside I could choose to do the install existing gate task. Both have to happen before the next action in the plan but it doesn't matter what I do first, they are not dependent on each other so are by definition potential next actions.
Limiting yourself to one next action means you will never complete involved and complex projects that have parallel paths to completion if you cannot take advantage of the context, energy and other factors in deciding what specifically to do next among the options.