I agree with all of that.

It sounds silly, but if you can work how you feel into the comment, it's really helpful later on.

I like to use tags and sometimes emojis.

Just remember that you're talking to future you. Usually specific versions of these:

* `// XXX this is a bad thing that we can't improve yet, sorry`

* `// TODO this thing works, but it should also do something else soon`

* `// FIXME this is definitely broken`

* `// HACK here comes some magic stuff, but it works...`

* `// NOTE this is non-traditional or non-obvious, so let me explain`

If you do that, it makes it easy to search for tech debt too.