A burrito is as well a single ingredient food (read: no fillers like beans and rice unless that is specifically the single ingredient in the burrito). The primary difference is that a burrito is usually on flour tortillas and is wrapped to be held with two hands, often having substantially more content than a taco, which is specifically intended to be eaten with one hand.
The biggest criticism I'm raising is the American (outside of border states like CA, AZ, NM, and TX where they don't put up with that shit) tendency to accept cheaper, filler ingredients as primary to the contents of a burrito. This is a serious departure, where in border states and mexico, burritos might come with rice and beans on the side, they are never substituted as primary ingredients.
The broadest point is that there are many many ways of combining some filling, tortillas, and other ingredients. Just because it has those components does not a taco or burrito make.
Parker, 2006, https://web.archive.org/web/20080502160526/http://www.iccjou...