What if the element moves or is replaced in the next design iteration ? I’m not sure you want to be merging and splitting tickets on individual DOM elements to keep the comment history sane..

Though I would be interested in tooling that allows clients to simply create issues by clicking an element and then saving full context (dom, screenshot, url, form state, browser and session) with that issue. Something important is too often missing from a bug report.

But then the problem is getting the client to actually use that tool.