We don't merge code with TODOs unless there's a JIRA ticket attached to it. It keeps them a part of our tech debt and we actually do complete them, the idea came from here. https://news.ycombinator.com/item?id=24558493
The above library is not a replacement but more of a aggregator for such TODO items. For example TODO Notifier can help you if you want to have an auto generated summary of all TODO items pending in your code by each module or by each programmer (linked via a username).
Or you can add an expected date of completion like `# TODO @waxmuesli {2023-12-01}`. So, you would expect it to be completed before that. TODO Notifier also picks up such "expired" items, generates the summary and can also notify the respective programmer.
I had a similar tool used internally in my last company. I missed the same after switching and so got motivated to develop one.