The godoc[0] tool provides minimal support for doing something with these comments via its “-notes” flag. It renders any TODOs (or BUG or whatever can be specified by regexp) in the code docs web page. I personally wouldn’t go beyond a single type of note but just having them show up together in the code documentation may be handy depending on the workflow.

[0]: https://pkg.go.dev/golang.org/x/tools/cmd/godoc