> But the `// TODO:` doesn’t need to be a plan to actually do something. Instead, it’s a note about “here’s an edge case that wasn’t handled” or a suggestion for a better structure that the author didn’t make time to implement — it captures a little slice of the author’s brain and gives a little window into the rich context they had at the time they wrote the code.

Sounds to me like this should just be a regular comment. Don't add "TODO" if you're not actually going TO DO it.