I don't disagree with any of that. But we're talking in the context of this article, which includes 2 example comments:
// TODO: Write the second half of this file so next week's launch won't explode
then sure, you should probably track that somewhere.
and
// TODO: If the user triple-clicks this button, the click handler errors because [xyz]
So my comment is also in that context of using the same tag for things of wildly different importance and urgency. And that would drive me to drink.
Definitely come up with a local convention for which tags mean what, and pick whatever resonates with your team. TODO in your org can mean something different from mine, and that's perfectly fine. Just please, please use different tags for different things, as you're recommending.
I was just given a bottle of Booker's Bourbon, batch 2023-01 (https://www.bookersbourbon.com/bourbons/2023-01-charlies-bat...), but I haven't gotten the nerve to break the seal yet. Or since receiving it, had a day wonderful enough to justify celebrating with it, for that matter.
Definitely come up with a local convention for which tags mean what, and pick whatever resonates with your team. TODO in your org can mean something different from mine, and that's perfectly fine. Just please, please use different tags for different things, as you're recommending.