To me it seems uninteresting, and perhaps even misleading, to try and find the 'first use of xxx' on computers.
I started using "XXX TODO" in college 20 years ago and I don't remember ever seeing it anywhere, it was a natural thing to do. I occasionally had "todo" in comments and code I wanted to fix very soon, and adding the 'XXX' was the easiest thing to add to make it searchable with no false positives. For whatever reason it seemed like an obvious thing to do. It's possible I picked it up somewhere, but I wasn't reading much code, there was nowhere near the access to public repos then that there is now. I'm pretty sure I invented it independently along with many other people.
> Why he chose to switch to the rather inconvenient XXX from ### is unclear.
I don't understand this comment... XXX is easier to type than ###. Caps lock works for X's and not for #'s. Even when using the shift key, X is a shorter throw than #.