Earlier quoted context omitted.
That sounds... unnecessary. There is always stuff to refactor, and tests to add, folks showing up at the last minute with new requirements. Or you can just wait a day to push commits, etc. More honest, I think.
Refactoring and adding tests can be (and very often are) pushed into the backlog, and then never done. "We'll circle back to that after this sprint (narrator: they would not circle back to it) but for now focus on these new features" Bugs are more urgent.
Tests and refactoring should be done as part of every ticket and typically don't need to be explicitly called out. This naturally pushes "done" so you don't run out of tickets early.