I like the idea presented by the author. This is because, in my opinion, classic TODOs have no place in the main branch. You can do whatever you want in your feature branch or on your local machine, but not in the shared codebase. If something is not ready, you are not done, and you should not commit or merge it.
In my opinion, the author describes more of a NOTE, such as, "Currently, we support X because of the requirements in TICKET-X. If you want to support X and Y..." or "This was done like this because of X. The better solution is Y and it make sense to do the better solution when ...". I like the idea of helping my future self quickly understand why something was done in a specific way and how I can refactor it now. Also this indicates that how ever added the NOTE, is a good software engineer, that does not implement features or functionality that is not needed yet.
In my opinion, the author describes more of a NOTE, such as, "Currently, we support X because of the requirements in TICKET-X. If you want to support X and Y..." or "This was done like this because of X. The better solution is Y and it make sense to do the better solution when ...". I like the idea of helping my future self quickly understand why something was done in a specific way and how I can refactor it now. Also this indicates that how ever added the NOTE, is a good software engineer, that does not implement features or functionality that is not needed yet.