  A recent Letter by Hess and Philipp claims that Bell's theorem neglects the
possibility of time-like dependence in local hidden variables, hence is not
conclusive. Moreover the authors claim that they have constructed, in an
earlier paper, a local realistic model of the EPR correlations. However, they
themselves have neglected the experimenter's freedom to choose settings, while
on the other hand, Bell's theorem can be formulated to cope with time-like
dependence. This in itself proves that their toy model cannot satisfy local
realism, but we also indicate where their proof of its local realistic nature
fails.
