Earlier quoted context omitted.
Your vision of the future should be in a bugtracker, not in code comments. TODOs give you a vision of what you would do if you had a few more hours. A bugtracker gives you a vision of what you would do if you had a few more years. (Where do you put "TODO: Learn tool X and rework all of this to be completely different using that tool if it makes sense" or even "TODO: The program crashes at shutdown with a double-free,…
I have completely the opposite opinion! Any bug in the bug tracker hanging around "in a few years" should* be closed. Comments should* persist while the source code issue to which they refer remains remarkable. *it's fun issuing such rulings.
Otherwise issue tracker has thousands of items that the team will never realistically work on.