"Too hard" is something said by people who want to disguise the fact that they suck too much and make themselves feel justified in their mediocrity which cripples their minds and ensures that another generation of parasites walk the Earth. It's much easier than learning new skills, applying elbow grease, and doing other practical things to approach challenges in life.
The theoretical basket in which certain tasks are placed when they are deemed to be tedious or difficult. This can include officework and household chores.
It can sometimes lead to social notworking.
Rodney: Hey Stephen, did you finish that report I asked you to do?
A metaphorical in-tray, or basket, into which ideas and/or tasks are mentally placed because they are are deemed to be taboo or extremely difficult to handle.
Sex for the seriously disabled is a subject that goes into many people's too hard basket.
The ordination of homosexual bishops is a concept that finds it's way into the too hard basket of many conservative church goers.