> instead track work on a ticket
Where it will never be picked up, because rework tickets never get prioritized over feature work until something breaks.
And when some future engineer comes along and asks themselves why the hell this code is the way it is, they'll have to git-blame, dig through commits, find PRs for commits, hopefully find referenced ticket numbers, read those, and play archeologist to try to reconstruct whether there's good reason for the existing code's being from those indirect signals. Whereas a simple "TODO" could just tell said future engineer what they ought to know.
I sincerely appreciate a well-written TODO, and I make every effort to write good TODOs for others.