Suppose a future developer is working on a separate ticket that touches the same code. If there’s an inline TODO, the future developer knows that the TODO needs something changed, which can help them understand how the code works and they might wind up resolving that TODO as part of the second ticket. If there isn’t an inline TODO, the issue might be resolved without that first ticket ever being touched. I see it inevitably leading to a lot of dead meaningless tickets crowding up the backlog. If an even later developer then was assigned one of those unknowingly-resolved tickets, they might spend a significant amount of time looking through the codebase to find where the code needs to be fixed, only to realize later that they’re looking for nothing.