(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, but I don't know which line of code had the extra call to free"?)
*it's fun issuing such rulings.
I agree that closing bugs you don't intend to act on soon is reasonable; I disagree that this makes it not worthwhile to have filed it.
FWIW I also agree that todos specifically about certain lines of code, i.e. todos that will become irrelevant if the code is rewritten at all, should be in code. The limit of that is probably roughly "TODO return the right error subclass". Even "TODO pass more information into this function" is probably past that limit, since it affects at least two spots in the code.
Otherwise issue tracker has thousands of items that the team will never realistically work on.