I am personally not a fan of TODOs, use tasks instead. TODOs are embedded in codebase - difficult to work with, that's why we have Jira where you can manipulate, filter and aggregate tasks. The only acceptable case of TODOs in my opinion is to leave them as suggestions to a future person in the case of refactor. Then you could have a task that says something like "Refactor feature xyz and solve TODOs".
The way I use them, is for annotating possible extension points or refinements that would improve things, but are more of the "nice to have" kind, or stuff someone coming across might want to take care of later. Many of these don’t warrant real issues in a tracker, as they would just clog the backlog and get eventually deleted anyway.
The codebase is only hard to work with in the ways it's meant to be - they are very easy to find with `git grep` and they are right next to the code in question so are easy to see when you're working on it. Conversely, they are hard to just 'lose' when some PM decides to have a "JIRA cleanup", which is also by design.
