- DREAM tags let me focus on getting things shipped and avoid over optimizing/generalizing things that won't provide immediate value. When working in a professional context, they are always accompanied by a ticket. This adds a nice binding for whoever comes next to pick up the task.
- FIXME is also used to help maintain focus, but with the rule that no code ever gets merged with this tag still in place. For personal projects my branches tend to be quite large, so I'm comfortable accumulating some small number of these.
- HACKS calls out unintuitive behavior: breaks in abstraction layers, worst-practices that have better implementations than best-practices, or anything that smells "clever".
Everything else is just comments that future me/team can look back on and say "he must have been drunk when he wrote this, but thanks to these comments I can clearly understand the context and at least what was intended."